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of <h1>Jammu & Kashmir Revises GST Rule 96(10) for Export Tax Refunds; Restrictions on Supplier Benefits Applied.</h1> The Government of Jammu and Kashmir has amended the Jammu and Kashmir Goods and Services Tax Rules, 2017, under section 164 of the Jammu and Kashmir GST Act, 2017. Effective from October 23, 2017, the amendment revises sub-rule (10) of rule 96. It stipulates that individuals claiming refunds for integrated tax on exports must not have received supplies where the supplier benefited from specific SRO Notifications or certain Gazette of India notifications. This change aims to regulate the conditions under which tax refunds on exports can be claimed.
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