Refund of input tax credit and integrated tax on exports restricted where specified notification benefits are availed, with capital goods exception. The Twelfth Amendment to the Tripura SGST Rules replaces sub-rule (4B) of rule 89 and sub-rule (10) of rule 96 to condition refund entitlement: refunds of unutilised input tax credit for zero-rated supplies are available for inputs received under specified notifications and for other inputs/services used in such exports; refunds of integrated tax on exports are disallowed where specified state or central notification benefits have been availed, except where benefits relate to capital goods received under the Export Promotion Capital Goods scheme.
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Provisions expressly mentioned in the judgment/order text.
Refund of input tax credit and integrated tax on exports restricted where specified notification benefits are availed, with capital goods exception.
The Twelfth Amendment to the Tripura SGST Rules replaces sub-rule (4B) of rule 89 and sub-rule (10) of rule 96 to condition refund entitlement: refunds of unutilised input tax credit for zero-rated supplies are available for inputs received under specified notifications and for other inputs/services used in such exports; refunds of integrated tax on exports are disallowed where specified state or central notification benefits have been availed, except where benefits relate to capital goods received under the Export Promotion Capital Goods scheme.
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