CGST (12th Amendment) Rules, 2018 notified by CBIC

CBIC notifies the CGST (12th Amendment) Rules, 2018 to amend/ substitute Rule 96(10) and Rule 89(4B) prospectively to allow IGST refund claims of exporters who have received capital goods under the EPCG scheme.

This notification amends CGST 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 CGST Rule 89(4B) to make it consistent with amended CGST Rule 96(10), with effect from the date of notification in the Official Gazette.

CGST (12th Amendment) Rules, 2018: CBIC Notification No. 54/2018 Central Tax dt. 9 Oct. 2018

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