Amendment to Rule 96: Exporters under Deemed Export Scheme cannot claim IGST refund on export goods or services.

Restriction of refund - Recipient of goods under Deemed export scheme or under payment of tax @0.1% IGST (or @0.05 % CGST + @0.05 SGST) for use in export shall not be allowed to pay IGST on export goods or services and claim refund of IGST so paid. - Rule 96 amended - See Sub-Rule (9) .....

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