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of <h1>Tripura Amends GST Rules: Refunds on Exports Limited for Recipients of Certain Supplier Benefits u/r 96(10).</h1> The Tripura State Government has issued the Eleventh Amendment to the Tripura State Goods and Services Tax Rules, 2017, effective retroactively from October 23, 2017. This amendment modifies Rule 96, specifically sub-rule (10), stipulating that individuals seeking a refund of integrated tax on exports must not have received supplies where the supplier benefited from specific government notifications dated November 2017 and October 2017. These notifications relate to state tax rates and customs regulations. The amendment aims to ensure compliance with the specified conditions for tax refunds on exports.
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