Notification No. 53/2018
Date: December 9, 2018
Subject: Amendment to Rule 96 restricting refund of integrated tax on exports in specified cases.
Description:
Rule 96(10) of the CGST Rules, 2017 is substituted to restrict refund of integrated tax paid on exports. Exporters are not eligible for refund where supplies are received under specified concessional or exemption notifications. The amendment is deemed to be effective retrospectively from 23rd October, 2017.
Effective Date: 23rd October, 2017 (retrospective)
Previous Notification:
Notification No. 48/2017–Central Tax dated 18.10.2017
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