mendment of Rule 96 (10) of CGST Rules, 2017 and the impact on exporters

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.... Attention of all Exporters availing refund of IGST Tax on the goods and services exported is invited to Nofn 54/2018 Dated 09.10.2018 of Central Tax under which interalia the provisions of Rule 96 (10) of CGST, Rules, 2017 was amended. 2. The subject Rules, 96(10) of CGST Rules, 2017, has amended by the above said Notification as below: "(10) The persons claiming refund of integrated ....

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....azette of India, Extraordinary, Part Il, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub- section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notificati....

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....Brief Details of the exemption 1. Notification 48/2017 Central Tax dated 18.10.2017 Supply of goods by registered persons under Deemed Exports against Advance Authorisation, EPCG, EOU etc. 2. Notification 40/2017 Central Tax (Rate) dated 23.10.2017 Exemption of 0.05% of CGST/SGST for manufacturers, who supply goods for further export by Merchant exporters subject to certain conditions ....