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<h1>West Bengal GST Rules Amended: Rule 96(10) Now Restricts Export Refunds for Suppliers Benefiting from October 2017 Notifications.</h1> The West Bengal Goods and Services Tax (Eleventh Amendment) Rules, 2018, effective from October 23, 2017, amends the West Bengal GST Rules, 2017. The amendment modifies Rule 96, sub-rule (10), stipulating that individuals claiming refunds on integrated tax paid for exports must not have received supplies where the supplier benefited from specific departmental notifications issued in October 2017. These notifications pertain to state tax and customs regulations published in the Kolkata Gazette and the Gazette of India.