Section 96(10) in Rajasthan Goods and Services Tax Rules, 2017
(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 notification No. F,12(46)FD/Tax/2017-Pt-II-122, dated the 18th October, 2017 or notification No.F.12(46)FD/Tax/2017-Pt-II-124, 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 13lh 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.]
