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<h1>Madhya Pradesh Amends GST Rules: Changes to Rule 96(10) on Export Refunds Effective October 23, 2017.</h1> The Madhya Pradesh Government amended the Goods and Services Tax Rules, 2017, under the authority of Section 164 of the Madhya Pradesh GST Act, 2017. Effective from October 23, 2017, the amendment modifies Rule 96, sub-rule (10), concerning refunds of integrated tax on exports. It specifies that claimants should not have received supplies where the supplier benefited from certain departmental notifications dated October 18 and October 23, 2017, or customs notifications from October 13, 2017. The notification was officially published on October 9, 2018, by order of the Governor of Madhya Pradesh.