The Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2018.

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....se of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2018. (2) They shall comp into force on the date of th....

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....t of other inputs or input services to the extent used in making such export of goods, shall be granted." 3. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:- "(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have - (a) received supplies on which the benefit of the Government of Meghalaya, ER....