In rule 89 of the said rules, in sub-rule (2), for clause (f), the following clause shall be substituted, namely:- “(f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer;”.
Section 15: Amendment of rule 89
The Karnataka Goods and Services Tax (Seventh Amendment) Rules, 2019.State Rules of Karnataka · 2017
Where this provision sits
| Act | The Karnataka Goods and Services Tax (Seventh Amendment) Rules, 2019. |
|---|---|
| Section | 15 |
| Marginal note | Amendment of rule 89 |
| Jurisdiction | State of Karnataka |
| Status | In force as published by the source |
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