India: GST rule imposing restrictions on exporters’ rights to claim refunds held invalid (High Court decision)

Rule held invalid since its inception

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January 7, 2025

The Kerala High Court held that Rule 96(10) of the Central Goods and Services Tax Rules, 2017, to be invalid since its inception because it imposes restrictions on exporters' rights to claim refunds that are not supported by the Integrated Goods and Services Tax Act, 2017.

The court emphasized that the rule creates unequal treatment among exporters and effectively negates their right to refunds. 

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