https://www.taxtmi.com/notifications?id=145932 The amendment to the Uttarakhand Goods and Services Tax Rules, 2017 operates retrospectively from 23 October 2017 and substitutes rule 96(10). The revised rule restates that a person claiming refund of integrated tax paid on exports of goods or services must not have received supplies on which specified exemption or concessional benefits were availed, including benefits under identified Uttarakhand, integrated tax rate, and customs notifications. The condition is framed by reference to benefits availed on the underlying supplies, including where the supplier has availed the stated notifications. en-us Fri, 02 Nov 2018 00:00:00 +0530 Tue, 02 Jun 2026 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145932 The amendment to the Uttarakhand Goods and Services Tax Rules, 2017 operates retrospectively from 23 October 2017 and substitutes rule 96(10). The revised rule restates that a person claiming refund of integrated tax paid on exports of goods or services must not have received supplies on which specified exemption or concessional benefits were availed, including benefits under identified Uttarakhand, integrated tax rate, and customs notifications. The condition is framed by reference to benefits availed on the underlying supplies, including where the supplier has availed the stated notifications. Notifications GST - States Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145932