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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

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