Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10).

 Notice Date : 10 September 2018

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on 10 October 2018
Notification No : 54/2018-Central Tax
Published in GST
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