Sales Tax Rules, 2006

CHAPTER-V

REFUND

Sales Tax Rules, 2006 CHAPTER-V REFUND From: 2025-01-01 - To: 0000-00-00 26. Application.- 1[(1)] This chapter shall apply to all refund claims filed by- 2[***] 3[***] 4[(c) registered persons claiming refund of the excess amount of input tax as referred to in sub-section (2) of section 8B and first proviso to section 10 of the Act;] (d) registered persons who acquire tax paid inputs used in the export of goods, local supply of which is exempt under the Act or any notification issued there-under; 5[***] (e) persons claiming refund of sales tax under section 66 of the Act 6[; and] 7[(f) diplomats, diplomatic missions and privileged persons and organizations who purchase goods or services on payment of tax and are otherwise entitled to receive zero-rated supply as provided under 8[Chapter VIII] of these rules.] 9[(2) The provisions of this chapter shall apply, mutatis mutandis, to refund of federal excise duty payable in sales tax mode under the Federal Excise Act, 2005.] _________________________________________________________ 1-Numbered by Notification No. SRO…