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of <h1>Himachal Pradesh Updates GST Rules: Amends Rule 96 on Export Tax Refunds, Retroactive from October 2017.</h1> The Himachal Pradesh Government has issued the Twelfth Amendment to the Himachal Pradesh Goods and Services Tax Rules, 2017, effective retroactively from October 23, 2017. This amendment modifies Rule 96, specifically sub-rule (10), concerning the eligibility for claiming refunds on integrated tax paid on exports. The amendment stipulates that claimants should not have received supplies benefiting from specific state and central tax notifications issued in 2017. These notifications include those numbered 48/2017, 40/2017, 41/2017, 78/2017, and 79/2017, which were published in the Gazette of Himachal Pradesh and India.
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