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<h1>Uttar Pradesh GST Rules Amended: New Conditions for Refunds on Zero-Rated Supplies and Export Taxes u/rs 89 and 96.</h1> The Uttar Pradesh Goods and Services Tax (Forty Fourth Amendment) Rules, 2020, effective from October 9, 2018, amends the Uttar Pradesh GST Rules, 2017. Rule 89 is revised to specify conditions for claiming refunds of unutilized input tax credit on zero-rated supplies without tax payment. Refunds are granted if the claimant received supplies or availed benefits under specific notifications. Rule 96 is amended to outline conditions for claiming refunds of integrated tax paid on exports, prohibiting certain benefits unless related to the Export Promotion Capital Goods Scheme. These amendments supersede a previous notification from November 13, 2018.