https://www.taxtmi.com/notifications?id=127207 Substituted rule 89(4B) permits refund of unutilised input tax credit for zero-rated supplies without payment where inputs were received under specified departmental or central notifications or where customs notification benefits were availed; such refund covers input tax credit on inputs received under those notifications for export and attributable input tax on other inputs or input services used for export. Substituted rule 96(10) provides that persons claiming refund of integrated tax on exports should not have received supplies benefiting from specified departmental notifications or availed specified customs notification benefits, except insofar as those benefits relate to receipt of capital goods under the EPCG Scheme. en-us Tue, 16 Oct 2018 00:00:00 +0530 Sat, 10 Nov 2018 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=127207 Substituted rule 89(4B) permits refund of unutilised input tax credit for zero-rated supplies without payment where inputs were received under specified departmental or central notifications or where customs notification benefits were availed; such refund covers input tax credit on inputs received under those notifications for export and attributable input tax on other inputs or input services used for export. Substituted rule 96(10) provides that persons claiming refund of integrated tax on exports should not have received supplies benefiting from specified departmental notifications or availed specified customs notification benefits, except insofar as those benefits relate to receipt of capital goods under the EPCG Scheme. Notifications GST - States Tue, 16 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=127207