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    <title>CONSTITUTIONAL VALIDITY OF RULE 96(10) OF CGST RULE, 2017</title>
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    <description>Rule 96(10) of the CGST Rules is contested for causing post-clearance demands of GST and interest after exporters who imported goods for job work claimed IGST refund; this is argued to conflict with Section 16 IGST&#039;s zero-rated supply principle. The rule has been challenged before multiple High Courts, one of which has struck it down, and taxpayers have been advised to seek relief by filing writ petitions or linking to pending challenges.</description>
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      <description>Rule 96(10) of the CGST Rules is contested for causing post-clearance demands of GST and interest after exporters who imported goods for job work claimed IGST refund; this is argued to conflict with Section 16 IGST&#039;s zero-rated supply principle. The rule has been challenged before multiple High Courts, one of which has struck it down, and taxpayers have been advised to seek relief by filing writ petitions or linking to pending challenges.</description>
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