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    <title>The Karnataka Goods and Services Tax (Eleventh Amendment) Rules, 2018.</title>
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    <description>The amendments revise refund eligibility: refunds of input tax credit for zero-rated supplies are allowed where inputs were received under specified state or central notifications or where specified customs benefits were availed, and include credit for other inputs/input services used in such exports. Separately, refund of integrated tax on exports is restricted where certain notification benefits have been availed, with an exception for capital goods received under the Export Promotion Capital Goods scheme.</description>
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