Notification amending (Eleventh Amendment, 2018) to the KGST Rules, 2017 / (Twelvth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). - Legalspace

Notification amending (Eleventh Amendment, 2018) to the KGST Rules, 2017 / (Twelvth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). - Legalspace