GST – Started By: – HIMANSHU GOEL – Dated:- 28-2-2019 Last Replied Date:- 2-3-2019 – As per Rule 96(10) of CGST Rules, 2017, a person cannot claim refund of IGST on export of services where such person has availed benefit of Deemed Export under NN 48/2017-CT dated 18th Oct, 2017. Whether this restriction is applicable for (a) indefinite period, (b) tax period for which refund of IGST paid on export of services is filed, (c) whole FY ? – Reply By KASTURI SETHI – The Reply = Sub-rule 10 of Rule 9
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =