Notification No. 10/2018
Date: January 23, 2018
Subject: Amendment relating to applicability of CGST Rules on IGST refunds
Description:
Issued under section 6(1) of the CGST Act, this notification amends Notification No. 39/2017 – Central Tax to clarify that sub-rules (1) to (8) and (10) of rule 96 shall apply in relation to IGST refunds on exports. The amendment removes ambiguity regarding applicable refund provisions.