Central Goods and Services Tax (Eleventh Amendment) Rules, 2018

Oct 10, 2018 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs on October 10, 2018 has published the Central Goods and Services (Eleventh Amendment) Rules, 2018 to amend the condition for claiming refund of Integrated Tax paid on exports of goods or services under Central Goods and Services Tax Rules, 2017.

In Rule 96 of the Central Goods and Services Tax Rules, 2017, which specifies the procedure for claiming refund of Integrated Tax paid on exports of goods or services out of India, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from October 23, 2017, namely:

“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax, dated October 18, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E), dated October 18, 2017 or Notification No. 40/2017-Central Tax (Rate) dated October 23, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated October 23, 2017 or Notification No. 41/2017-Integrated Tax (Rate), dated October 23, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated October 23, 2017 or Notification No. 78/2017-Customs, dated October 13, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated October 13, 2017 or Notification No. 79/2017Customs, dated October 13, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated October 13, 2017.”.

[Notification No. 53/2018 – Central Tax]

 

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-53-central-tax-english-2018.pdf;jsessionid=D7A158229FB55B2915021E4E3D90ACF8


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