https://www.taxtmi.com/notifications?id=127306 The amendment substitutes rule 89(4B) to allow refund of unutilised input tax credit on zero-rated supplies without payment of tax where inputs were received or customs benefits availed under specified notifications, covering credit on those inputs and proportionate credit on other inputs or input services used for export. It also substitutes rule 96(10) to bar refund claimants of integrated tax on exports from having received supplies benefiting from specified notifications or having availed certain customs benefits, with an exception for receipt of capital goods under the Export Promotion Capital Goods scheme. en-us Wed, 14 Nov 2018 00:00:00 +0530 Thu, 22 Nov 2018 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=127306 The amendment substitutes rule 89(4B) to allow refund of unutilised input tax credit on zero-rated supplies without payment of tax where inputs were received or customs benefits availed under specified notifications, covering credit on those inputs and proportionate credit on other inputs or input services used for export. It also substitutes rule 96(10) to bar refund claimants of integrated tax on exports from having received supplies benefiting from specified notifications or having availed certain customs benefits, with an exception for receipt of capital goods under the Export Promotion Capital Goods scheme. Notifications GST - States Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=127306