https://www.taxtmi.com/notifications?id=127058 The amendment replaces rule 89(4B) and rule 96(10) to restrict refunds: unutilised input tax credit refunds for zero-rated supplies without payment are limited where inputs benefited from specified State or Central notifications or customs exemptions, though refunds remain for inputs used in exports received under those notifications; claims for integrated tax refund on exports are barred where specified notification benefits were availed, except insofar as such benefits relate to capital goods received under the Export Promotion Capital Goods Scheme. en-us Tue, 09 Oct 2018 00:00:00 +0530 Wed, 17 Oct 2018 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=127058 The amendment replaces rule 89(4B) and rule 96(10) to restrict refunds: unutilised input tax credit refunds for zero-rated supplies without payment are limited where inputs benefited from specified State or Central notifications or customs exemptions, though refunds remain for inputs used in exports received under those notifications; claims for integrated tax refund on exports are barred where specified notification benefits were availed, except insofar as such benefits relate to capital goods received under the Export Promotion Capital Goods Scheme. Notifications GST - States Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=127058