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    <title>West Bengal Goods and Services Tax (Twelfth Amendment) Rules, 2018</title>
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    <description>Amendments clarify that refund of unutilised input tax credit for zero-rated exports covers credit on inputs procured under specified notification benefits and credit on other inputs or input services used in making such exports. For integrated tax refunds on exports, claimants must not have availed certain notification benefits except insofar as those benefits relate only to receipt of capital goods under the Export Promotion Capital Goods scheme.</description>
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      <description>Amendments clarify that refund of unutilised input tax credit for zero-rated exports covers credit on inputs procured under specified notification benefits and credit on other inputs or input services used in making such exports. For integrated tax refunds on exports, claimants must not have availed certain notification benefits except insofar as those benefits relate only to receipt of capital goods under the Export Promotion Capital Goods scheme.</description>
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