Refund restriction on integrated tax for exports tied to suppliers availing specified government notification benefits. The substituted rule 96(10) restricts refund eligibility for integrated tax on exports by excluding persons who have received supplies on which the supplier availed benefits under certain Government of India notifications; the amendment is deemed effective retrospectively.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund restriction on integrated tax for exports tied to suppliers availing specified government notification benefits.
The substituted rule 96(10) restricts refund eligibility for integrated tax on exports by excluding persons who have received supplies on which the supplier availed benefits under certain Government of India notifications; the amendment is deemed effective retrospectively.
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