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    <title>Punjab Goods and Services Tax (Fifteenth Amendment) Rules, 2018</title>
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      <description>The substituted Rule 96(10) provides that persons claiming refund of integrated tax on exports are ineligible if they received supplies on which the supplier availed benefits under the specified Punjab or Central Government notifications listed in the provision; the substitution is deemed effective from the 23rd October, 2017.</description>
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