rule 89(4)(c) – OnlineTaxUpdate

Amendment to Rule 89(4)(C) of CGST Rules, restricting refund by capping ‘export turnover,’ not applicable retrospectively

byCA Bimal Jain11/10/202311/10/2023

The Hon’ble Delhi High Court in the case of M/s. Indian Herbal Store Pvt. Ltd. vs. Union of India allowed the writ petition and held that the Rule 89(4)(C) of the GST Rules, would not have any retrospective application.

GST Article High Court

Rule 89(4)(c) is ‘ultra-vires’ to the provisions of GST law and held ‘unconstitutional’

byCA Bimal Jain03/04/202303/04/2023

Hon;ble High Court has held that Rule 89 (4)(c) of the CGST Rules, 2017 which restricts the exports made without payment of tax to 1.5 times value of like goods supplied domestically is unconstitutional and ultra vires of the provisions of the GST law.