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of <h1>Himachal Pradesh GST Rules Amended: Changes to Rule 89 and Rule 96 on Refunds for Zero-Rated Supplies and Exports.</h1> The Himachal Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2018, introduced amendments to the 2017 GST Rules. Effective upon publication, the changes include modifications to Rule 89 regarding refunds of unutilized input tax credit for zero-rated supplies without tax payment. The refund is contingent on whether the claimant received supplies benefiting from specific notifications or availed benefits under certain customs notifications. Additionally, Rule 96 was amended to specify conditions under which refunds of integrated tax paid on exports are granted, particularly concerning the receipt of supplies and availing benefits from specified notifications.
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