Refund of IGST paid on goods or services exported out of India – Rule 96 of the CGST Rules, 2017 – Rule 96(10) amended retrospectively w.e..f 23-10-2017 – The person claiming refund should not availed the benefit under certain notifications – or

Goods and Services Tax – Refund of IGST paid on goods or services exported out of India – Rule 96 of the CGST Rules, 2017 – Rule 96(10) amended retrospectively w.e..f 23-10-2017 – The person claiming

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