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    <description>Amendments substitute rule 89(4B) and rule 96(10) to allow refund of unutilised input tax credit on zero-rated supplies where specified central notifications were availed by suppliers or claimants, and to restrict refund claims for integrated tax on exports where specified notification benefits were received, subject to a carve-out for capital goods under the Export Promotion Capital Goods Scheme; effective from publication of the corresponding central notification.</description>
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