Omission of Rule 96(10) Without Saving Clause Applies to All Pending Proceedings, Entitling Exporters to IGST Refunds
Omission of Rule 96(10) Without Saving Clause Applies to All Pending Proceedings, Entitling Exporters to IGST Refunds Issue Whether the retrospective amendment and operation of Rule 96(10) of the CGST/RGST Rules, 2017—denying IGST refunds on exports where the supplier availed Notification 41/2017-IGST—survives the subsequent omission of the rule without a saving clause, in light of… Read More »