https://www.taxtmi.com/notifications?id=145933 The amendment substitutes rule 89(4B) to clarify refund of unutilised input tax credit for zero-rated supplies without payment of tax, including credit on inputs received under specified exemption notifications and credit on other inputs or input services used for export of goods. It also substitutes rule 96(10) to restrict refund of integrated tax paid on exports where specified exemption notifications have been availed, subject to an exception for capital goods under the Export Promotion Capital Goods Scheme. en-us Fri, 02 Nov 2018 00:00:00 +0530 Tue, 02 Jun 2026 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145933 The amendment substitutes rule 89(4B) to clarify refund of unutilised input tax credit for zero-rated supplies without payment of tax, including credit on inputs received under specified exemption notifications and credit on other inputs or input services used for export of goods. It also substitutes rule 96(10) to restrict refund of integrated tax paid on exports where specified exemption notifications have been availed, subject to an exception for capital goods under the Export Promotion Capital Goods Scheme. Notifications GST - States Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145933