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of <h1>Proposed Amendments to Section 54 of CGST Act: No Refund of Input Tax Credit for Export Duty Goods</h1> Clause 124 of the Finance (No. 2) Bill, 2024 proposes amendments to section 54 of the Central Goods and Services Tax Act. It removes the second proviso in sub-section (3) and introduces a new sub-section (15). This new provision stipulates that no refund of unutilised input tax credit or integrated tax will be permitted for zero-rated supply of goods if these goods are subject to export duty.
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