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<h1>Delhi GST Rules Amended: Changes to Refunds on Zero-Rated Supplies and Integrated Tax on Exports u/r 89 & 96.</h1> The Delhi Goods and Services Tax (Twelfth Amendment) Rules, 2018, effective from October 9, 2018, amend the Delhi GST Rules, 2017. Rule 89 now specifies that refunds for unutilized input tax credit on zero-rated supplies without tax payment are granted if certain conditions regarding prior notifications are met. Rule 96 states that refunds for integrated tax paid on exports are restricted if the claimant has received supplies or availed benefits under specified notifications, except for capital goods under the Export Promotion Capital Goods Scheme. These amendments are issued by the Finance Department of the National Capital Territory of Delhi.