CBIC has notifies the CGST (11th Amendment) Rules, 2018 to amend/ substitute Rule 96(10) relating to refund of IGST paid on exported Goods/ Services, w.r.e.f. 23/10/2017.
This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.
CBIC Central Tax Notification 53/2018 dt. 09/10/2018: CGST (11th Amendment) Rules, 2018