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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 53/2018 – Central Tax

New Delhi, the 9
th
October, 2018
G.S.R……(E). - In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment)
Rules, 2018.
(2) They shall be deemed to have come into force with effect from the 23
rd
October, 2017.
2. In the Central Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the
following sub-rule shall be substituted and shall be deemed to have been substituted with
effect from the 23
rd
October, 2017, namely:-
“(10) The persons claiming refund of integrated tax paid on exports of goods or services
should not have received supplies on which the supplier has availed the benefit of the
Government of India, Ministry of Finance, notification No. 48/2017-Central Tax, dated
the 18
th
October, 2017, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R 1305 (E), dated the 18
th
October, 2017 or
notification No. 40/2017-Central 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 1320 (E), dated the 23
rd
October, 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 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.”.
[F. No. 349/58/2017-GST (Pt.)]


(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

Note :- The principal rules were published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19
th
June,2017,
published vide number G.S.R 610 (E), dated the 19
th
June, 2017 and last amended vide
notification No. 49/2018-Central Tax, dated the 13
th
September, 2018, published vide number
G.S.R 867 (E), dated the 13
th
September, 2018.
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