Section 89(4A) in The Central Goods and Services Tax Rules, 2017
(4A)[ In the case of supplies received on which the supplies has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017 -Central Tax dated the 18th October, 2017 published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1305(E) dated the 18th October, 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.] [Substituted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)]] [Substituted by Notification No. G.S.R. 1304(E), dated 18.10.2017 (w.e.f. 19.6.2017).]
