53/2018-Central Tax : Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 53/2018 – Central Tax

New Delhi, the $9^{\text{th}}$ October, 2018

G.S.R……(E). - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2018.

(2) They shall be deemed to have come into force with effect from the $23^{\text{rd}}$ October, 2017.

2. In the Central Goods and Services Tax Rules, 2017, 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 $23^{\text{rd}}$ 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 the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax, dated the $18^{\text{th}}$ October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E), dated the $18^{\text{th}}$ October, 2017 or notification No. 40/2017-Central Tax (Rate) dated the $23^{\text{rd}}$ October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the $23^{\text{rd}}$ October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the $23^{\text{rd}}$ 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 $23^{\text{rd}}$ October, 2017 or notification No. 78/2017-Customs, dated the $13^{\text{th}}$ 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 $13^{\text{th}}$ October, 2017 or notification No. 79/2017- Customs, dated the $13^{\text{th}}$ 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 $13^{\text{th}}$ October, 2017.”.

[F. No. 349/58/2017-GST (Pt.)]

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

Note :- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the $19^{\text{th}}$ June, 2017, published vide number G.S.R 610 (E), dated the $19^{\text{th}}$ June, 2017 and last amended vide notification No. 49/2018-Central Tax, dated the $13^{\text{th}}$ September, 2018, published vide number G.S.R 867 (E), dated the $13^{\text{th}}$ September, 2018.