Refund eligibility for integrated tax on exports limited where supplier availed government tax benefit, affecting export refund claims. Amendment to rule 96(10) bars refund claims of integrated tax on exports when the claimant received supplies for which the supplier availed specified government notifications granting tax benefits; the substitution is deemed effective from the 23rd October, 2017, making refund eligibility contingent on absence of supplier-side benefits under the listed notifications.
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 eligibility for integrated tax on exports limited where supplier availed government tax benefit, affecting export refund claims.
Amendment to rule 96(10) bars refund claims of integrated tax on exports when the claimant received supplies for which the supplier availed specified government notifications granting tax benefits; the substitution is deemed effective from the 23rd October, 2017, making refund eligibility contingent on absence of supplier-side benefits under the listed notifications.
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