CBIC notifies amendment in Rule 96(10) and Rule 89(4B) of CGST Rules, 2017

CBIC notifies Central GST (Twelfth Amendment) Rules, 2018 to amend Rule 96(10) and Rule 89(4B) of CGST Rules, 2017; Substitutes Rule 96(10) to provide that persons claiming refund of IGST paid on exports of goods or services should not have, (a) received supplies on which benefit of Notification No. 48/2017 - Central Tax except so far it relates to receipt of capital goods by such person against EPCG Scheme or Notification No. 40/2017 - Central Tax (Rate) or Notification No. ...