Refund eligibility limited where suppliers received state notification benefits; exporters barred from claiming integrated tax refunds. Persons claiming refund of integrated tax paid on exports of goods or services are ineligible for refund where they have received supplies from suppliers who availed benefits under the specified Government of Meghalaya ERTS Department notifications, as set out in the substituted rule 96(10), deemed effective from 23 October 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund eligibility limited where suppliers received state notification benefits; exporters barred from claiming integrated tax refunds.
Persons claiming refund of integrated tax paid on exports of goods or services are ineligible for refund where they have received supplies from suppliers who availed benefits under the specified Government of Meghalaya ERTS Department notifications, as set out in the substituted rule 96(10), deemed effective from 23 October 2017.
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