Section 89(4A) in Himachal Pradesh Goods and Services Tax Rules, 2017
(4A)In the case of supplies received on which the supplier has availed the benefit of notification No. 48/2017-State Tax dated 20th November, 2017, refund of input tax credit availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both shall be granted.] [Inserted by Notification No. EXN-F(10)-5/2019, dated 30.1.2019 (w.e.f. 27.6.2017).]
