https://www.taxtmi.com/notifications?id=127024 The amendment substitutes rule 89(4B) to allow refund of unutilised input tax credit for zero-rated supplies where suppliers or importers availed specified State, Central or Customs notifications, and to permit refund of attributable input tax credit on other inputs and input services used in such exports. It also substitutes rule 96(10) to disqualify persons from integrated tax export refunds if they have received supplies or availed benefits under certain notifications, except where the benefit relates solely to receipt of capital goods under the Export Promotion Capital Goods Scheme. en-us Tue, 09 Oct 2018 00:00:00 +0530 Fri, 12 Oct 2018 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=127024 The amendment substitutes rule 89(4B) to allow refund of unutilised input tax credit for zero-rated supplies where suppliers or importers availed specified State, Central or Customs notifications, and to permit refund of attributable input tax credit on other inputs and input services used in such exports. It also substitutes rule 96(10) to disqualify persons from integrated tax export refunds if they have received supplies or availed benefits under certain notifications, except where the benefit relates solely to receipt of capital goods under the Export Promotion Capital Goods Scheme. Notifications GST - States Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=127024