In exercise of the powers conferred by section 164 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby makes the following Rules further to amend the Telangana Goods and Services Tax Rules, 2017, namely:-

1. (1) These Rules may be called the Telangana Goods and Services Tax (Twelfth Amendment) Rules, 2018.

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

2. In the Telangana Goods and Services Tax Rules, 2017,-

(i) 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,-

(a) received supplies on which the supplier has availed the benefit of notification No. 40/2017-Central Tax (Rate), dated the 23^rd October, 2017, issued vide G.O.Ms No. 253, Revenue (CT-II) Department, dt. 23-11-2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23^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^rd October, 2017; or

(b) availed the benefit of notification No. 78/2017-Customs, dated the 13^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^th October, 2017 or notification No. 79/2017-Customs, dated the 13^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^th October, 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.".

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

"(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 notification No. 48/2017-Central Tax, dated the 18^th October, 2017, issued vide G.O.Ms No. 289, Revenue (CT-II) Department, dt. 18-12-2017, except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification No. 40/2017-Central Tax (Rate), dated the 23^rd October, 2017, issued vide G.O.Ms No. 253, Revenue (CT-II) Department, dt. 23-11-2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23^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^rd October, 2017 has been availed; or

(b) availed the benefit under notification No. 78/2017-Customs, dated the 13^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^th October, 2017 or notification No. 79/2017-Customs, dated the 13^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^th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.".

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)

SOMESH KUMAR

PRINCIPAL SECRETARY TO GOVERNMENT