Section 89(4B) in Rajasthan Goods and Services Tax Rules, 2017
(4B)In the case of supplies received on which the supplier has availed the benefit of notification No, F.12(46)FD/Tax/2017-Pt-11-124 dated 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 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, or all. of them, 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.] [Substituted by Rajasthan Notification No. F.12(46) FD/Tax/2017-Part IV-158, dated 23.1.2018.]
