The Government of West Bengal on October 30, 2026, issued clarification in respect of the omission of rule 96 (10) of the West Bengal Goods and Services Tax Rules, 2017.
It has clarified that the omission of Rule 96(10) of the West Bengal Goods and Services Tax (WBGST) Rules, 2017, shall have retrospective effect from October 23, 2017, pursuant to the Hon’ble Supreme Court's judgment dated August 06, 2026, in M/s Goodluck India Limited & Anr. v. Union of India & Ors. The clarification follows the Supreme Court's ruling that, in the absence of a saving or sunset clause, omission of a rule applies to all proceedings pending on the date of such omission.
Accordingly, pending proceedings relating to Rule 96(10), which restricted exporters from claiming IGST refunds where specified concessional or exemption benefits were availed on inputs, shall be dealt with in accordance with the Supreme Court's judgment. The same retrospective treatment shall also apply to the omission of Rules 89(4A) and 89(4B) of the WBGST Rules, 2017.
[Trade Circular No. 09/2026]
