Notification No. 15/2017
Date: July 1, 2017
Subject: Amendments to CGST Rules relating to export, refund and e-way bill provisions
Description:
This notification amends rules 44 and 96 and inserts rules 96A and 139 to 162 in the CGST Rules, 2017. It lays down the procedure for export under bond or LUT, refund mechanism and transitional provisions. The notification provides the foundational legal framework for zero-rated supplies and movement of goods.
Amendment:
This notification amends notification No. 3/2017