In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.l of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no.l of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017, namely :-

Uttar Pradesh Goods and Services Tax (Twenty Fourth Amendment) Rules, 2018

1. Short title and Commencement

1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Twenty Fourth Amendment) Rules, 2018.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Amendment of rule 89

2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 89, for sub-rule (4B), the following sub-rule shall be substituted, namely:-

"(4B) Where the person claiming refund of unutilised input tax credit on account of zero rated supplies without payment of tax has received supplies on which the supplier has availed the benefit of the Government of Uttar Pradesh, notification No. KA.NI.-2-1663/XI-9(15)/17-U.P. Act-1 -2017-Order-(73)-2017 Dated 16 November, 2017.

the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.".

3. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-

3. Amendment of rule 96

"(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have -

(a) received supplies on which the benefit of the Government of Uttar Pradesh, notification No. KA.NI. 2-1696/XI-9(42)/17-U.P. GST Rules-2017-Order-(71)-2017 Dated 16 November, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification No. No KA.NI.-2-1663/XI-9(15)/17-U.P.Act-1-2017-Order-(73)-2017, Dated 16 November. 2017 has been availed.

By Order

(Alok Sinha)

Apar Mukhya Sachiv