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    <title>Himachal Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2018</title>
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    <description>Substituted rule 89(4B) allows refund of unutilised input tax credit for inputs and input services received under specified State, Integrated Tax, or Customs notifications when used in zero rated supplies without payment of tax, limited to the credit attributable to such inputs and services. Substituted rule 96(10) bars refund of integrated tax on exports where the claimant received supplies benefiting from specified notifications or availed certain Customs notifications, except to the extent such benefits relate to capital goods received under the Export Promotion Capital Goods scheme.</description>
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      <description>Substituted rule 89(4B) allows refund of unutilised input tax credit for inputs and input services received under specified State, Integrated Tax, or Customs notifications when used in zero rated supplies without payment of tax, limited to the credit attributable to such inputs and services. Substituted rule 96(10) bars refund of integrated tax on exports where the claimant received supplies benefiting from specified notifications or availed certain Customs notifications, except to the extent such benefits relate to capital goods received under the Export Promotion Capital Goods scheme.</description>
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