TMI Blogmendment of Rule 96 (10) of CGST Rules, 2017 and the impact on exportersX X X X Extracts X X X X X X X X Extracts X X X X ..... Sub: Amendment of Rule 96 (10) of CGST Rules, 2017 and the impact on exporters Attention of all Exporters availing refund of IGST Tax on the goods and services exported is invited to Nofn 54/2018 Dated 09.10.2018 of Central Tax under which interalia the provisions of Rule 96 (10) of CGST, Rules, 2017 was amended. 2. The subject Rules, 96(10) of CGST Rules, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), dated the 23rd October, 2017 or notification No. 41/2017- Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods under LUT only. 4. For the purpose of the ease reference of the trade the brief of the said Nofns are given below: Sl.No. Notification Details Brief Details of the exemption 1. Notification 48/2017 Central Tax dated 18.10.2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EOU Units are eligible for IGST exemption 5. Notification 79/2017 Customs dated 13.10.2017 IGST exemption for Advance Authorisation, EPCG etc. 5. The exporters, who have availed the above exemption; but got the IGST refund from the customs should immediately furnish the details to this offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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