Refund of integrated tax paid on goods or services exported out of India – Restrictions on refund where goods have been received under Deemed Export procedure – See Rule 96(10) of the CGST Rules, 2017 as amended.

Goods and Services Tax – Refund of integrated tax paid on goods or services exported out of India – Restrictions on refund where goods have been received under Deemed Export procedure – See Rule 96(10

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