Sales Tax Rules, 2006

CHAPTER-V-A

1[REFUND TO EXPORTERS]

Sales Tax Rules, 2006 CHAPTER-V-A 1[REFUND TO EXPORTERS] From: 2025-01-01 - To: 0000-00-00 1[REFUND TO EXPORTERS] 39B. Application.- 2[This chapter shall apply to refund claims for the tax period from July, 2019 and onwards, as filed by the exporters of five exports - oriented sectors, namely textile, carpets, leather, sports goods and surgical instruments and also apply to refund claims filed from the 1st day of October, 2024 onwards by all the exporters on account of export of goods”; and (ii) in sub rule (2), for the words “aforesaid claimants” the expression “sectors namely textile, carpets, leather, sports goods and surgical instruments” shall be substituted; and (i) in rule 39G, in the proviso, for full stop at the end, a colon shall be substituted and thereafter the following provisos shall be added, namely: - “Provided further that refunds of commercial exporters shall be processed on receipt of export proceeds realization certificate or bank credit advice: Provided…