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of <h1>Puducherry GST Amendment Alters Rule 96(10) for Export Tax Refunds; Affects Suppliers Benefiting from 2017 Notifications.</h1> The Puducherry Goods and Services Tax (Eleventh Amendment) Rules, 2018, issued by the Lieutenant-Governor of Puducherry, amends the Puducherry Goods and Services Tax Rules, 2017. Effective retroactively from October 23, 2017, the amendment modifies Rule 96, sub-rule (10). It stipulates that individuals claiming a refund of integrated tax on exports must not have received supplies where the supplier benefited from specific government notifications issued in October 2017. These notifications relate to tax rates and exemptions published by the Government of Puducherry and the Government of India.
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