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    <title>The Karnataka Goods and Services Tax (Tenth Amendment) Rules, 2018.</title>
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    <description>The amendment substitutes sub rule (10) of rule 96, effective 23 October 2017, providing that persons claiming a refund of integrated tax on exports of goods or services should not have received supplies on which the supplier has availed the benefit of specified Karnataka and Government of India notifications issued in October 2017; those listed notifications thereby disqualify receipt of such supplies for purposes of refund eligibility.</description>
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