Refund of integrated tax: claimants barred where they received supplies benefiting from specified tax exemption notifications. The amendment substitutes sub rule (10) of rule 96, effective 23 October 2017, providing that persons claiming a refund of integrated tax on exports of goods or services should not have received supplies on which the supplier has availed the benefit of specified Karnataka and Government of India notifications issued in October 2017; those listed notifications thereby disqualify receipt of such supplies for purposes of refund eligibility.
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 of integrated tax: claimants barred where they received supplies benefiting from specified tax exemption notifications.
The amendment substitutes sub rule (10) of rule 96, effective 23 October 2017, providing that persons claiming a refund of integrated tax on exports of goods or services should not have received supplies on which the supplier has availed the benefit of specified Karnataka and Government of India notifications issued in October 2017; those listed notifications thereby disqualify receipt of such supplies for purposes of refund eligibility.
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