Section 89(4B)(b) in Himachal Pradesh Goods and Services Tax Rules, 2017

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State of Himachal Pradesh - Subsection

Section 89(4B)(b) in Himachal Pradesh Goods and Services Tax Rules, 2017

(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, 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, 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.]

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State of Himachal Pradesh - Subsection

Section 89(4B)(b) in Himachal Pradesh Goods and Services Tax Rules, 2017