https://www.taxtmi.com/notifications?id=127137 Rule 89(4B) permits refund of unutilised input tax credit on zero-rated supplies without payment of tax where inputs were received under specified Odisha or Central rate notifications or where specified customs notifications were availed; the refund covers input tax credit on such inputs and on other inputs or input services to the extent used for exports. Rule 96(10) bars persons who have availed benefits under certain Odisha or Central rate notifications or specified customs notifications from claiming refund of integrated tax on exports, except where the receipt concerns capital goods under the Export Promotion Capital Goods scheme. en-us Wed, 10 Oct 2018 00:00:00 +0530 Tue, 30 Oct 2018 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=127137 Rule 89(4B) permits refund of unutilised input tax credit on zero-rated supplies without payment of tax where inputs were received under specified Odisha or Central rate notifications or where specified customs notifications were availed; the refund covers input tax credit on such inputs and on other inputs or input services to the extent used for exports. Rule 96(10) bars persons who have availed benefits under certain Odisha or Central rate notifications or specified customs notifications from claiming refund of integrated tax on exports, except where the receipt concerns capital goods under the Export Promotion Capital Goods scheme. Notifications GST - States Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=127137