Amendments in CGST Rules 2017
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).
Rule 89 - Application for refund of
tax, interest, penalty, fees or any other amount
Rule 96 - Refund of integrated tax paid
on goods or services exported out of India
[Notification No. 54/2018 – Central Tax
dated 9 October 2018]
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).
In
exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the
following rules further to amend the Central
Goods and Services Tax Rules, 2017, namely:-
1.
(1) These rules may be called the Central Goods and
Services Tax (Twelfth Amendment) Rules, 2018.
(2)
They shall come into force on the date of their publication in the Official
Gazette.
2.
In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as
the said rules), in rule 89, for
sub-rule (4B), the following sub-rule shall be substituted, namely:-
“(4B)
Where the person claiming refund of unutilised input tax credit on account of zero rated
supplies without payment of tax has –
(a) received
supplies on which the supplier has availed the benefit of the Government of India,
Ministry of Finance, notification No. 40/2017-Central Tax (Rate), dated the 23rd
October, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R 1320
(E), dated the 23rd October, 2017 or notification No.
41/2017-Integrated Tax (Rate), dated the 23rd October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R 1321(E), dated the
23rd October, 2017; or
(b) availed the benefit of
notification No. 78/2017-Customs, dated the 13th October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R 1272(E), dated the 13th
October, 2017 or notification No. 79/2017-Customs, dated the 13th October,
2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R 1299(E), dated the
13th October, 2017,
the
refund of input tax credit, availed in respect of inputs received under the
said notifications for export of goods and the input tax credit availed in
respect of other inputs or input services to the extent used in making such
export of goods, shall be granted.”.
3.
In the said rules, in rule 96, for
sub-rule (10), the following sub-rule shall be substituted, namely:-
“(10)
The persons claiming refund of integrated tax paid on exports of goods or
services should not have -
(a)
received supplies on which the benefit
of the Government of India, Ministry of Finance notification No.
48/2017-Central Tax, dated the 18th October, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 1305 (E), dated the 18th October, 2017 except so far it
relates to receipt of capital goods by such person against Export Promotion
Capital Goods Scheme or notification No. 40/2017-Central Tax (Rate), dated the 23rd
October, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017
or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October,
2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 1321 (E), dated the 23rd October, 2017 has been availed;
or
(b) availed the benefit under notification No.
78/2017-Customs, dated the 13th October, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs,
dated the 13th October, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th
October, 2017 except so far it relates
to receipt of capital goods by such person against Export Promotion Capital
Goods Scheme.”.
[F.
No. 349/58/2017-GST (Pt.)]