Section 96(10) in Himachal Pradesh 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 notification No. 48/2017-State Tax, dated the 20th November, 2017, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-40/2017, dated the 21st November, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification No. 40/2017-State Tax (Rate) dated the 20th November, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-40/2017, dated the 21st November, 2017 or 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 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.]
