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of <h1>Karnataka GST Amendment 2018: Revised Rule 96(10) Limits Refunds for Exports with Specific Government-Supported Supplies.</h1> The Karnataka Goods and Services Tax (Tenth Amendment) Rules, 2018, issued by the Government of Karnataka, amends the Karnataka Goods and Services Tax Rules, 2017. Effective from October 23, 2017, the amendment revises Rule 96, specifically sub-rule (10). It stipulates that individuals claiming refunds on integrated tax paid for exports must not have received supplies benefiting from specific government notifications, including those from the Government of Karnataka and the Government of India, issued in October 2017. This amendment aims to regulate the conditions under which tax refunds can be claimed on exported goods or services.
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