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Govt. Substitutes Rule 96(10) Pertaining to IGST Refund to Exporters w.e.f. October 23, 2017

IGST refund to exporters
  • Govt. on October 9, 2018 substituted Rule 96(10) w.e.f. October 23, 2017.
  • It said rule pertains to refund of IGST to exporters receiving supplies from persons availing benefit under specified Notifications.
  • The Govt. thus consequently amended CGST Rules, 2017.
  • CBIC notified Central GST (Twelfth Amendment) Rules, 2018 to amend Rule 96(10) and Rule 89(4B) of CGST Rules, 2017.
  • It also substituted 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. 41/2017 – Integrated Tax (Rate), has been availed or
    (b) Availed the benefit under Notification No. 78/2017 – Customs or Notification No. 79/2017- Customs except so far it relates to receipt of capital goods by such person against EPCG Scheme.
  • Further, it amended sub-rule 4(B) of Rule 89 to align and make it consistent with Rule 96(10).
  • The Govt. said amendment will come into force on the date of its publication in the Official Gazette.

Read the Full Judgement

CGST (12th Amendment) Rules, 2018: CBIC Notification No. 54/2018 Central Tax dt. 9 Oct. 2018

G.S.R……(E).

In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

  1. (i) These rules may be called the Central Goods and Services Tax (Twelfth Amendment) Rules, 2018.
    (ii) They shall come into force on the date of their publication in the Official Gazette.
  2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 89, for sub-rule (4B), the following sub-rule shall be substituted, namely:-

(4B) Where the person claiming refund of unutilized input tax credit on account of zero rated supplies without payment of tax has

  • received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), 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 II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the 23rd October, 2017; or
  • availed the benefit of notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.”
  1. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-

“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have-

  • received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E), dated the 18th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), 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 II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or
  • availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.”

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 53/2018 – Central Tax, dated the 9th October, 2018, published vide number G.S.R 1007 (E), dated the 9th October, 2018.

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