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<h1>Bihar GST Rules Amended: Changes to Rule 89 and Rule 96 on Refunds for Export Supplies and Input Tax Credit.</h1> The Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018, effective from October 9, 2018, amends the Bihar GST Rules, 2017. It revises sub-rule 4B of rule 89, detailing conditions for claiming refunds on unutilized input tax credit for zero-rated supplies without tax payment, contingent on not availing specific tax benefits. Additionally, it modifies sub-rule 10 of rule 96, specifying conditions for claiming refunds on integrated tax paid on exports, excluding certain benefits unless related to capital goods under the Export Promotion Capital Goods Scheme. These amendments are issued under the authority of the Governor of Bihar.