Section 96(9) in Punjab Goods and Services Tax Rules, 2017
(9)[ The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availed the benefit of notification No. 48/2017-Central Tax dated 18th October, 2017 or notification No. 40/2017-Central Tax (Rate) dated 23rd October, 2017 or notification No. 41/2017- Integrated Tax (Rate) dated 23rd October, 2017.] [Inserted by Punjab Notification No. G.S.R.9/P.A.5/2017/S.164/Amd.(10)/2018, dated 23.10.2017 (w.e.f. 29.6.2017).]
