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of <h1>Bihar GST Amendment 2018: Changes to Rule 96 on Export Tax Refunds; Check Conditions for Claims from October 2017.</h1> The Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2018, effective from October 23, 2017, amends the Bihar GST Rules, 2017. It modifies Rule 96, sub-rule (10), concerning the refund of integrated tax on exports. Individuals claiming such refunds must ensure they have not received supplies benefiting from specific notifications issued by the Commercial Taxes Department or related state and central tax notifications dated October 2017. This amendment clarifies the conditions under which exporters can claim tax refunds, aligning with previously issued notifications.
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