The Uttar Pradesh Goods and Services Tax (Twenty Fourth Amendment) Rules, 2018.
KA.NI.-2-2005/XI-9(42) Dated:- 13-11-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2
NOTIFICATION
NO. KA.NI.-2-2005/XI-9(42)/17-U.P.GST Rules-2017-Order-(155)-2018
Lucknow : Dated : November 13, 2018
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017, n
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nt of Uttar Pradesh, notification No. KA.NI.-2-1663/XI-9(15)/17-U.P. Act-1-2017-Order-(73)-2017 Dated 16 November, 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.”.
Amendment of rule 96
3. 3. 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 –
(a) received supplies on which the benefit of the Government of Uttar Pradesh, notification No. KA.NI.-2-1696/XI-9-(4
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