Refund restriction on integrated tax: exporters barred from refunds if supplier availed specified notification benefits. The substituted rule 96(10) requires that persons claiming refund of integrated tax on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the specified State, Integrated Tax (Rate) or Customs notifications listed in the substitution; the provision is deemed effective from 23 October 2017 and is made under section 164 of the Arunachal Pradesh GST Act, 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 restriction on integrated tax: exporters barred from refunds if supplier availed specified notification benefits.
The substituted rule 96(10) requires that persons claiming refund of integrated tax on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the specified State, Integrated Tax (Rate) or Customs notifications listed in the substitution; the provision is deemed effective from 23 October 2017 and is made under section 164 of the Arunachal Pradesh GST Act, 2017.
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