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    <title>Refund With Payment Of Tax In Case Of Deemed Exports</title>
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    <description>Rule 96(10) of the CGST Rules, inserted by notification dated October 9, 2018, bars IGST refund on export of services where the supplier has availed deemed export benefits under the earlier notification; the amendment should be checked for its date of enforcement, and has been described in replies as prospective and operative until further amendment.</description>
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