Section 89(4A) in Rajasthan Goods and Services Tax Rules, 2017
(4A)[ In the case of supplies received on which the supplier has availed the benefit of notification No F.12(46)FD/Tax/2017-Pt-I1-122 dated 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.
