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    <title>STPI Unit Refund with payment of tax 96(10)</title>
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    <description>Whether STPI units claiming customs notification relief can also obtain a GST refund with payment of tax hinges on whether the refund bar for beneficiaries of customs notifications applies to STPI units; one view distinguishes STPI service exports from manufacturing EOUs and finds no express bar, while another notes amendments to customs notifications may preclude refunds, and departmental recalculation procedures should be used rather than automatic denial.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=119268</link>
      <description>Whether STPI units claiming customs notification relief can also obtain a GST refund with payment of tax hinges on whether the refund bar for beneficiaries of customs notifications applies to STPI units; one view distinguishes STPI service exports from manufacturing EOUs and finds no express bar, while another notes amendments to customs notifications may preclude refunds, and departmental recalculation procedures should be used rather than automatic denial.</description>
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      <law>GST</law>
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