In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-

AMENDMENT

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

2. In the Madhya Pradesh 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 this department Notification No. F-A-3-74-2017-1-V(137)- dated 18-10-2017 or notification No. F A-3-76-2017-1-(139) dated 23-10-2017 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.".

3. This notification shall deemed to have published on 09th October 2018.

By order and in the name of the Governor of Madhya Pradesh,

ARUN PARMAR,

Dy. Secy.