Articles 4th Mar 2025
The economics of ‘exports’ which are significantly impacted by taxation policies also operate in tandem with Govt’s measures of ease of doing business. Post GST advent, a major hurdle for exporters was introduction of Rule 96(10) of the CGST Rules, which restricted GST refunds on exports if exemption on procurements had been availed.
Against this backdrop, our Associate Partner Parth Parikh and Senior Associate Rajath Bharadwaj have co-authored an article, “Omission of Rule 96(10) Of CGST Rules – Curtains Down on All Ongoing Proceedings?” published on Taxsutra. The authors explain that while issue is likely to attain finality only before the Supreme Court , nonetheless, it is interesting to understand the legal effect of “omission” of Rule on pending and future proceedings related to its previous violations.
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