Cross-empowerment of State tax officers amended to narrow the exception to specified sub rules of rule 96. The Central Government amends Notification No. 39/2017 Central Tax by substituting the exception wording so that it now reads 'except sub rules (1) to (8) and sub rule (10) of rule 96' instead of the previous 'except rule 96', thereby specifying which sub rules of rule 96 are excluded from the cross empowerment of State tax officers for processing and grant of refunds.