Section 96(10) in Punjab 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 the Government of Punjab, Department of Excise and Taxation Notification No. S.O.86/P.A.5/2017/S.147/2017, dated the 14thNovember, 2017 published in the Punjab Government Gazette (Extraordinary), Part III, dated the 21st November, 2017 or Notification No. S.O.88/P.A.5/2017/S.11/2017, dated the 14th November, 2017 published in the Punjab Government Gazette (Extraordinary), Part III, dated the 21st November, 2017 or Government of India, Ministry of Finance, 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.]
