Export refund eligibility under GST is linked to supplies not covered by specified concessional notifications. Rule 96(10) is substituted to regulate refund claims of integrated tax paid on exports of goods or services. A person claiming such refund must not have received supplies in respect of which the supplier has availed the benefit of specified concessional notifications, including the listed Uttar Pradesh GST notifications, the corresponding integrated tax rate notification, and the specified customs notifications. The amendment operates retrospectively from 23 October 2017.
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.
Export refund eligibility under GST is linked to supplies not covered by specified concessional notifications.
Rule 96(10) is substituted to regulate refund claims of integrated tax paid on exports of goods or services. A person claiming such refund must not have received supplies in respect of which the supplier has availed the benefit of specified concessional notifications, including the listed Uttar Pradesh GST notifications, the corresponding integrated tax rate notification, and the specified customs notifications. The amendment operates retrospectively from 23 October 2017.
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