Export refund eligibility under GST tightened by restricting claims where suppliers availed specified exemption and customs benefits. The amendment to the Uttarakhand Goods and Services Tax Rules, 2017 operates retrospectively from 23 October 2017 and substitutes rule 96(10). The revised rule restates that a person claiming refund of integrated tax paid on exports of goods or services must not have received supplies on which specified exemption or concessional benefits were availed, including benefits under identified Uttarakhand, integrated tax rate, and customs notifications. The condition is framed by reference to benefits availed on the underlying supplies, including where the supplier has availed the stated notifications.
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Provisions expressly mentioned in the judgment/order text.
Export refund eligibility under GST tightened by restricting claims where suppliers availed specified exemption and customs benefits.
The amendment to the Uttarakhand Goods and Services Tax Rules, 2017 operates retrospectively from 23 October 2017 and substitutes rule 96(10). The revised rule restates that a person claiming refund of integrated tax paid on exports of goods or services must not have received supplies on which specified exemption or concessional benefits were availed, including benefits under identified Uttarakhand, integrated tax rate, and customs notifications. The condition is framed by reference to benefits availed on the underlying supplies, including where the supplier has availed the stated notifications.
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