Input tax credit refund rules tighten export refund eligibility under specified exemption notifications and capital goods exceptions. Amends the Assam Goods and Services Tax Rules, 2017 by substituting rule 89(4B) and rule 96(10) to regulate refund of unutilised input tax credit and refund of integrated tax on exports. The revised provisions limit refund eligibility where the claimant has received supplies or availed benefits under specified Assam, central tax, integrated tax, and customs exemption notifications, subject to stated exceptions for capital goods under the Export Promotion Capital Goods Scheme.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit refund rules tighten export refund eligibility under specified exemption notifications and capital goods exceptions.
Amends the Assam Goods and Services Tax Rules, 2017 by substituting rule 89(4B) and rule 96(10) to regulate refund of unutilised input tax credit and refund of integrated tax on exports. The revised provisions limit refund eligibility where the claimant has received supplies or availed benefits under specified Assam, central tax, integrated tax, and customs exemption notifications, subject to stated exceptions for capital goods under the Export Promotion Capital Goods Scheme.
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