Amendment to Central Goods and Services Tax Rules, 2017

Introduction of Central Goods and Services Tax (Eleventh Amendment) Rules, 2018. Effective from October 23, 2017, these rules amend rule 96 of the Central Goods and Services Tax Rules, 2017.

Substitution of sub-rule (10) of rule 96 regarding refund of integrated tax on exports. Conditions outlined for persons claiming refunds on integrated tax paid for exported goods or services.

Exclusion of supplies benefiting from specific government notifications. Issued by Dr. Sree Parvathy S.L., Under Secretary to the Government of India. Previous versions and amendments referenced for clarity.

Aimed at enhancing clarity and compliance within the GST framework. Ensuring alignment with evolving regulatory requirements in the tax regime.