Circular
26 Oct 2026
CBIC
Operative & In Force
264/10/2026-GST — Clarification in respect of the omission of rule 96(10) of the Central Goods and Services Tax Rules, 2017.
Legal Citation
CBIC Circular No. 264/10/2026-GST, dt. 26-10-2026
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Executive Directive & Regulatory Background
{ "summary": "This CBIC Circular (No. 264/10/2026-GST) provides critical clarification regarding the retrospective applicability of the omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017.
Key Statutory Takeaways & Compliance Mandates
01
GST Refund Procedures & Conditions
Initially introduced on October 23, 2017, to prevent double benefits for exporters availing IGST exemption on procurements and simultaneously claiming IGST refunds on exports, Rule 96(10) was prospectively omitted effective October 8, 2024, following recommendations from the 54th GST Council meeting.\n\nHowever, in light of the Hon'ble Supreme Court's judgment dated August 6, 2026, in M/s Goodluck India Limited & Anr.
02
Applicability & Compliance Framework
V. Union of India & Ors., the Board has clarified that the omission of Rule 96(10) is to be treated as effective retrospectively from October 23, 2017.
03
The Supreme Court ruled that in the absence of a saving or sunset clause, the omission of a rule applies to all proceedings pending as of the date of omission, citing the Kolhapur Canesugar Works Ltd.
04
Precedent.\n
Key Procedural Changes & Industry Impact
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Official CBIC PublicationRefer to the Plain Summary & Analysis above for legal details.