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of <h1>GST Amendment Adjusts Rule 96(10) for Export Tax Refunds; Affects Supplies from Specific Government Notifications.</h1> The Central Government, under the Central Goods and Services Tax Act, 2017, issued the Central Goods and Services Tax (Eleventh Amendment) Rules, 2018, effective from October 23, 2017. This amendment modifies Rule 96, sub-rule (10), specifying that individuals claiming refunds on integrated tax paid for exports should not have received supplies benefiting from certain government notifications. These notifications include those issued on October 18, 2017, October 23, 2017, and October 13, 2017, related to central and integrated tax rates and customs. The amendment ensures compliance with specified conditions for tax refund eligibility.
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