Telangana Goods and Services Tax (Eleventh Amendment) Rules, 2018 - G.O.Ms.No. 228 - Telangana SGST

GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms.No. 228 Dated: 24-11-2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:- 1. (1) These Rules may be called the Telangana Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rd October, 2017. 2. In the Telangana Goods and Services Tax Rules, 2017,- (i) in rule 96, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 23rd October, 2017, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of notification No. 48/2017-Central Tax, dated the 18th October, 2017, issued vide G.O.Ms No. 289, Revenue (CT-II) Department, dt. 18-12-2017 or notification No. 40/2017-Central Tax (Rate) dated the 23rd October, 2017, issued vide G.O.Ms No. 253, Revenue (CT-II) Department, dt. 23-11-2017 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 or 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. . (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR PRINCIPAL SECRETARY TO GOVERNMENT