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

Oct 16, 2018 | by Avantis RegTech Legal Research Team


The Government of Gujarat on October 9, 2018 has published Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2018 to further amend the Gujarat Goods and Services Tax Rules, 2017.

 

The amendment in the Gujarat Goods and Services Tax Rules, 2017 are as under:

In rule 96 which specifies the provisions for Refund of integrated tax paid on goods or services exported 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 the 23rd October, 2017, namely:

“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 Notification, Finance Department No.(GHN-110)GST-2017/S.147(1)-TH dated October 18, 2017, Notification No. 48/2017-State Tax, or the Government Notification, Finance Department No.(GHN-114)GST-2017/S.11(1) (19)-TH dated October 23, 2017, Notification No. 40/2017-State Tax (Rate) 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. 78/2017Customs, 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. 79/2017 Customs, dated October 13, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),  vide number G.S.R 1299 (E) dated October 13, 2017.”.

The Rules shall be deemed to have come into force with effect from October 23, 2017.

[Notification No. 53/2018-State Tax]

 

URL: https://www.commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/11th%20Amendment%20to%20GGST%20Rules.pdf


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