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<h1>Tripura GST Rules Amended: New Conditions for Claiming Refunds on Unutilized Input Tax Credit and Integrated Tax on Exports.</h1> The Tripura State Goods and Services Tax (Twelfth Amendment) Rules, 2018, amend the Tripura State Goods and Services Tax Rules, 2017. The amendments primarily address the conditions under which refunds of unutilized input tax credit and integrated tax paid on exports can be claimed. Specifically, they outline scenarios where persons have received supplies benefiting from certain government notifications or availed customs benefits. These conditions affect the eligibility for tax refunds related to zero-rated supplies and exports. The rules come into effect upon their publication in the Official Gazette.