Notification No 54/2018 Central Tax : IGST Refund on capital goods received under EPCG scheme allowed to exporters
Notification No 54/2018 Central Tax Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). [To… Read More »