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    <title>Uttar Pradesh Goods and Services Tax (Fourty third Amendment) Rules, 2020.</title>
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    <description>Rule 96(10) is substituted to regulate refund claims of integrated tax paid on exports of goods or services. A person claiming such refund must not have received supplies in respect of which the supplier has availed the benefit of specified concessional notifications, including the listed Uttar Pradesh GST notifications, the corresponding integrated tax rate notification, and the specified customs notifications. The amendment operates retrospectively from 23 October 2017.</description>
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