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<h1>Mizoram GST Amendment 2018: Changes to Refund Rules for Unutilized Input Tax Credit and Exported Goods Tax.</h1> The Mizoram Goods and Services Tax (Twelfth Amendment) Rules, 2018, effective from its publication date, amends the 2017 rules under the authority of the Governor of Mizoram. The amendment modifies rule 89, sub-rule (4B), and rule 96, sub-rule (10). It addresses the conditions under which refunds for unutilized input tax credit and integrated tax paid on exports can be claimed. Specifically, it outlines the restrictions on claiming refunds when certain benefits under specified notifications have been availed, except in cases involving capital goods received under the Export Promotion Capital Goods Scheme.