|
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 54/2018 – Central Tax
New Delhi, the 9th October, 2018
G.S.R……(E). - 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, Subsection
(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.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note :- The principal rules were published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide
notification No. 3/2017-Central Tax, dated the 19th June,2017,
published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide
notification No. 53/2018 - Central Tax, dated the 9th October, 2018, published vide number G.S.R 1007 (E), dated the 9th October, 2018.
|