Amended Rule 96 of CGST Rules 2017: Exporters must meet new conditions for IGST refund eligibility on exports.

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....Refund of IGST paid on goods or services exported out of India - Rule 96 of the CGST Rules, 2017 - Rule 96(10) amended retrospectively w.e..f 23-10-2017 - The person claiming refund should not availed the benefit under certain notifications - or - no benefit on inward supplies have been availed under certain notifications.....