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SC: Exporters with Pending Applications Prior to Rule 96(10) Omission Entitled to IGST Refund - (11 Aug 2026)

GOODS AND SERVICES TAX

Supreme Court has ruled that exporters with pending IGST refund applications when Rule 96(10) of the CGST Rules was omitted in 2024 can claim refunds without restrictions, settling the controversy over the rule’s removal without a saving clause.

Tags : EXPORTER; IGST REFUND; APPLICATIONS  

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