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    <title>Mizoram Goods and Services Tax (Twelfth Amendment) Rules, 2018</title>
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    <description>The Rules amend refund eligibility: refunds of unutilised input tax credit for zero-rated supplies are allowed for input tax on inputs received under specified notifications and for other inputs used in such exports; refunds of integrated tax on exports are barred where the claimant received supplies or availed benefits under certain State or Customs notifications, except where such benefit pertains solely to capital goods received under the Export Promotion Capital Goods scheme.</description>
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      <description>The Rules amend refund eligibility: refunds of unutilised input tax credit for zero-rated supplies are allowed for input tax on inputs received under specified notifications and for other inputs used in such exports; refunds of integrated tax on exports are barred where the claimant received supplies or availed benefits under certain State or Customs notifications, except where such benefit pertains solely to capital goods received under the Export Promotion Capital Goods scheme.</description>
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