Export refund restriction under Assam GST is aligned with notified supplier benefits through amendment to rule 96(10). Assam GST Rules, 2017 are amended by the Assam Goods and Services Tax (Eleventh Amendment) Rules, 2018, with effect from 23 October 2018. Rule 96(10) is substituted to regulate refund of integrated tax paid on exports by requiring that the claimant must not have received supplies on which the supplier has availed specified notified benefits.