Amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017

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..... ion 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government on the recommendations of the Council hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely : In rule 89, for sub-rule (4B), the following sub-rule shall be substituted, namely : (4B) Where the person claiming refund of unutilised .....

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..... xtraordinary, Part II, vide number G. S. R. 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. . 2. In rule 96, for sub-rule (10), the followin .....

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..... 272(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, vide G. S. R. No. 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. . This notification shall come into force with effect from the .....

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