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<h1>West Bengal GST Rules Amended: Changes to Refund Conditions for Input Tax Credit and Exported Goods u/rs 89 and 96.</h1> The West Bengal Goods and Services Tax (Twelfth Amendment) Rules, 2018, effective from October 9, 2018, amends the West Bengal GST Rules, 2017. The amendment modifies sub-rules in rules 89 and 96 regarding the refund of unutilized input tax credit and integrated tax paid on exports. Specifically, it stipulates conditions under which refunds can be claimed, particularly concerning the receipt of supplies or benefits under certain notifications. These changes address the eligibility for refunds when zero-rated supplies are made without tax payment and clarify the conditions related to the Export Promotion Capital Goods Scheme.