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of <h1>Rajasthan GST Amendment 2018: Updates to Rule 89 and Rule 96 on Refunds for Zero-Rated Supplies and Exports.</h1> The Rajasthan Goods and Services Tax (Twelfth Amendment) Rules, 2018, effective from October 9, 2018, amends the Rajasthan Goods and Services Tax Rules, 2017. The amendment modifies sub-rule (4B) of rule 89, addressing refunds of unutilized input tax credit for zero-rated supplies without tax payment, specifying conditions related to certain notifications. It also revises sub-rule (10) of rule 96, outlining conditions for claiming refunds of integrated tax paid on exports. These conditions involve not receiving supplies or availing benefits under specific notifications unless related to capital goods under the Export Promotion Capital Goods Scheme.
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