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    <title>Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2018</title>
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    <description>The substitution to rule 96(10) bars refund of integrated tax paid on exports where the refund claimant received supplies from a supplier who availed benefits under specified State or Central notifications; the rule lists particular Odisha Finance Department notifications and Central integrated tax and customs notifications whose benefit to a supplier disqualifies the recipient&#039;s refund claim.</description>
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      <description>The substitution to rule 96(10) bars refund of integrated tax paid on exports where the refund claimant received supplies from a supplier who availed benefits under specified State or Central notifications; the rule lists particular Odisha Finance Department notifications and Central integrated tax and customs notifications whose benefit to a supplier disqualifies the recipient&#039;s refund claim.</description>
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