The Maharashtra GST on November 06, 2026, issued clarification in respect of the omission of rule 96 (10) of the Central Goods and Services Tax Rules, 2017.
The Maharashtra State Tax Department has made the CBIC Circular applicable mutatis mutandis under the MGST Act, 2017, to ensure uniformity in implementation. The Trade Circular is clarificatory in nature, and any implementation difficulties may be brought to the notice of the Commissioner of State Tax, Maharashtra.
CBIC has clarified that the omission of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, will have retrospective effect from October 23, 2017, instead of being limited to the prospective effective date of October 8, 2024. The clarification follows the Hon’ble Supreme Court’s judgment dated August 6, 2026, in M/s Goodluck India Limited & Anr. v. Union of India & Ors., which held that, in the absence of a saving clause or sunset clause, the omission applies to all proceedings pending on the date of omission.
Rule 96(10), originally introduced to prevent exporters from claiming both specified IGST exemption benefits on procurement and IGST refunds on exports, was omitted through Notification No. 20/2024-Central Tax dated October 8, 2024. In view of the Supreme Court’s ruling, tax authorities have been directed to deal with pending proceedings relating to Rule 96(10) accordingly. The same treatment shall apply, mutatis mutandis, to the omission of Rules 89(4A) and 89(4B) of the CGST Rules.
[Trade Circular No. 13T of 2026]
