Section 96(10)(b) in The Central Goods and Services Tax Rules, 2017

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Union of India - Subsection

Section 96(10)(b) in The Central Goods and Services Tax Rules, 2017

(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 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.]

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Union of India - Subsection

Section 96(10)(b) in The Central Goods and Services Tax Rules, 2017