Amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017

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....r Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government on the recommendations of the Council hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely :-- In rule 89, for sub-rule (4B), the following sub-rule shall be substituted, namely :-- "(4B) Where the person claiming refund of unutilised input tax credit on account of z....

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.... S. R. 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.". 2. In rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely....