Refund restriction for integrated tax on exports: claimants barred if they received supplies benefiting from specified tax notifications. The amendment substitutes rule 96(10) to provide that persons claiming refund of integrated tax on exports are ineligible if they have received supplies on which the supplier availed benefits under specified state or central tax notifications; the change is made under the SGST rulemaking power and given retrospective effect to the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
Refund restriction for integrated tax on exports: claimants barred if they received supplies benefiting from specified tax notifications.
The amendment substitutes rule 96(10) to provide that persons claiming refund of integrated tax on exports are ineligible if they have received supplies on which the supplier availed benefits under specified state or central tax notifications; the change is made under the SGST rulemaking power and given retrospective effect to the stated effective date.
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