https://www.taxtmi.com/notifications?id=133173 Amendments substitute sub rules in rules 89 and 96 to specify refund entitlement: unutilised input tax credit for zero rated supplies without payment of tax is refundable where inputs were received under specified central tax or customs notifications, and ITC on other inputs or input services used in such exports is refundable; claimants for integrated tax refund on exports are disqualified if they availed benefits under certain notifications, except for receipt of capital goods under the Export Promotion Capital Goods scheme. en-us Tue, 09 Oct 2018 00:00:00 +0530 Mon, 15 Jun 2020 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133173 Amendments substitute sub rules in rules 89 and 96 to specify refund entitlement: unutilised input tax credit for zero rated supplies without payment of tax is refundable where inputs were received under specified central tax or customs notifications, and ITC on other inputs or input services used in such exports is refundable; claimants for integrated tax refund on exports are disqualified if they availed benefits under certain notifications, except for receipt of capital goods under the Export Promotion Capital Goods scheme. Notifications GST - States Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133173