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    <title>The Puducherry Goods and Services Tax (Eleventh Amendment) Rules, 2018.</title>
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    <description>The substituted rule 96(10) restricts refund entitlement for integrated tax paid on exports by providing that claimants must not have received supplies on which the supplier availed benefits under specified Puducherry or Central Government notifications; the substitution is deemed to have retrospective effect from the principal rules&#039; commencement.</description>
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