Section 54(8)(a) in Rajasthan Goods and Services Tax Act, 2017
(a)refund of tax paid [on export] [Substituted 'on zero-rated supplies' by Act No. 23 of 2018, dated 1.10.2018.] of goods or services or both or on inputs or input services used in making [such exports] [Substituted 'such zero-rated supplies' by Act No. 23 of 2018, dated 1.10.2018.];