In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-

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

(2) They shall be deemed to have come into force with effect from the 23rd October, 2017.

2. In the Gujarat 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 23rd 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 Notification, Finance Department No.(GHN-110)GST-2017/S.147(1)-TH dated the 18th October, 2017, Notification No. 48/2017-State Tax, or the Government Notification, Finance Department No.(GHN-114)GST-2017/S.11(1) (19)-TH dated the 23rd October, 2017, Notification No. 40/2017-State Tax (Rate) or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd 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 23rd October, 2017 or notification No. 78/2017-Customs, dated the 13th 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 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th 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 13th October, 2017.".

By order and in the name of the Governor of Gujarat,

K H Pathak

Joint Secretary to Government.

Note : The principal rules were published in Government Notification, Finance Department No.(GHN-26)/GSTR-2017(1).TH dated the 21st June, 2017 Notification No. 3/2017-State Tax and last amended wide Government Notification, Finance Department No.(GHN-88)/GSTR-2018(31)TH dated the 14th September, 2018 Notification No. 49/2018-State Tax.