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    <title>Sikkim Goods and Services Tax (Twelfth Amendment) Rules, 2018</title>
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    <description>Rule 89 now permits refund of unutilised input tax credit on zero-rated supplies without payment of tax where inputs received were covered by specified State or Central rate notifications or where specified customs notification benefits were availed; refunds include ITC on those inputs and on other inputs or input services to the extent used for such exports. Rule 96 disallows refund of integrated tax on exports where specified State or customs notification benefits have been availed, except when such benefits relate solely to capital goods received under the EPCG scheme.</description>
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