Notification No. 10/2018
Date: January 23, 2018
Subject: Amendment relating to cross-empowerment of officers for refund of IGST.
Description:
Amends Notification No. 39/2017–Central Tax relating to powers of central tax officers. Excludes sub-rules (1) to (8) and sub-rule (10) of rule 96 from cross-empowerment provisions. Clarifies jurisdiction for processing IGST refunds on exports.
Effective Date: 23 January 2018
Previous Notification: Notification No. 39/2017 – Central Tax dated 13 October 2017