CBIC Confirms Retrospective Removal of CGST Rule 96(10) Following Court Ruling

The Central Board of Indirect Taxes and Customs issued a clarification confirming that the removal of Rule 96(10) under the Central Goods and Services Tax Rules takes effect retrospectively from October 23, 2017. This administrative adjustment directly mirrors the judicial precedent established by the Supreme Court in the Goodluck India matter, providing substantial relief to businesses engaged in export activities.

Exporters previously faced restrictive conditions regarding the refund of integrated tax paid on goods exported while simultaneously availing specific duty exemption benefits. The retrospective omission removes these long-standing procedural roadblocks, easing cash flow burdens for affected enterprises across the country.

Taxpayers eligible for relief under this retrospective change should review their pending refund claims and interact with jurisdictional tax authorities to secure appropriate adjustments. Legal and financial advisors must verify past transactions falling within the affected timeline to claim rightful benefits.