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of <h1>Karnataka GST Rules Amended: New Conditions for Claiming Refunds on Unutilized Input Tax Credit for Zero-Rated Supplies.</h1> The Karnataka Goods and Services Tax (Eleventh Amendment) Rules, 2018, amends the Karnataka GST Rules, 2017. Effective upon publication, it revises rules regarding refunds of unutilized input tax credit for zero-rated supplies without tax payment. Specifically, it addresses conditions under which refunds can be claimed if certain government notifications regarding input tax credit benefits have been availed. Amendments to rule 96 specify that persons claiming refunds on integrated tax paid for exports must not have received supplies or availed benefits under specified notifications, except for capital goods under the Export Promotion Capital Goods Scheme.
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