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<h1>Meghalaya GST Rules Amended: Changes to Refund Conditions in Rules 89 & 96 for Input Tax Credit and Exports.</h1> The Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2018, were enacted by the Government of Meghalaya under section 164 of the Meghalaya Goods and Services Tax Act, 2017. Effective from the date of notification, the amendment modifies rules 89 and 96 of the 2017 GST Rules. Rule 89 now specifies conditions for claiming refunds of unutilized input tax credit on zero-rated supplies without tax payment. Rule 96 outlines conditions for claiming refunds of integrated tax paid on exports, excluding certain supplies unless related to capital goods under the Export Promotion Capital Goods Scheme.