Refund restriction: integrated tax refunds on exports barred where supplier availed specified notification benefits under GST rules. The substituted rule 96(10) bars persons claiming refund of integrated tax on exports if they have received supplies on which the supplier availed the benefit of specified notifications; these notifications are listed in the rule and the provision operates as a condition of refund eligibility under the Andhra Pradesh GST Rules.
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 restriction: integrated tax refunds on exports barred where supplier availed specified notification benefits under GST rules.
The substituted rule 96(10) bars persons claiming refund of integrated tax on exports if they have received supplies on which the supplier availed the benefit of specified notifications; these notifications are listed in the rule and the provision operates as a condition of refund eligibility under the Andhra Pradesh GST Rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.