Clarification in respect of the omission of rule 96 (10) of the Central Goods and Services Tax Rules, 2017

Clarification in respect of the omission of rule 96 (10) of the Central Goods and Services Tax Rules, 2017 https://www.taxtmi.com/circulars?id=71762 Omission of rule 96(10) removes the restriction on IGST refunds for exporters who availed specified IGST exemption or concessional benefits on procurement. The omission operates retrospectively from the rule's original effective date for proceedings pending when it was omitted, because no express saving or sunset provision preserved those proceedings. The same treatment applies, mutatis mutandis, to the omission of rules 89(4A) and 89(4B). en-us Mon, 26 Oct 2026 00:00:00 +0530 Tue, 27 Oct 2026 11:28:17 +0530 TaxTMI RSS Generator Clarification in respect of the omission of rule 96 (10) of the Central Goods and Services Tax Rules, 2017 https://www.taxtmi.com/circulars?id=71762 Omission of rule 96(10) removes the restriction on IGST refunds for exporters who availed specified IGST exemption or concessional benefits on procurement. The omission operates retrospectively from the rule's original effective date for proceedings pending when it was omitted, because no express saving or sunset provision preserved those proceedings. The same treatment applies, mutatis mutandis, to the omission of rules 89(4A) and 89(4B). Circulars GST Mon, 26 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71762