Rule 96(10) Omission Applies Retrospectively from 2017 on GST Refunds

Rule 96(10) restricted IGST refunds on exports where specified concessional or exemption benefits had been availed on inputs. Following the Supreme Court’s ruling in Goodluck India Limited, CBIC clarifies that its omission with effect from 8 October 2024 applies retrospectively from its original introduction on 23 October 2017. Pending proceedings under the omitted rule must be dealt with accordingly.