Refund of IGST where benefit under EPCG scheme has been availed

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Notification 54/2018- Central Tax dated 9th October, 2018:

Changes in Rule 96(10):

With effect from 9th October 2018, where exporter has availed EPCG benefit for import of capital goods under EPCG scheme, he shall be eligible for refund of IGST paid on export goods under Rule 96 of the CGST Rules.

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