<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Yes. As per Section 16(3) of the IGST Act, 2017, read with Rule 96A of the CGST Rules, 2017, an exporter is required to submit a Letter of Undertaking or Bond in case the export of service is made without payment of integrated tax.</span></span></p>