Exporters Win Big: GST Rule 96(10) Overturned, Clearing Path for Unrestricted Input Duty Refund Claims
Case-Laws
GST
HC analyzed the validity of Rule 96(10) of CGST Rules, 2017 regarding export refund claims. The Court held that Notification No. 20/2024 omitting Rule 96(10) would apply prospectively and to all pending proceedings as of 8th October, 2024. The omission enables exporters to maintain IGST refund claims without restrictions on input duty exemptions. The petitions were allowe
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