NEW DELHI: Government has made 376 changes in the Goods and Services Tax ( GST ) since its inception in July last year by amending rules, issuing clarifications and circulars related to refund, exemption and rates, Export Promotion Council for EOUs & SEZs ( EPCES ) has said.“The government has made 376 changes to the tax system by issuing circulars and coming out with clarifications about change in rates or exemptions,” said Vinay Sharma, chairman, EPCES at an open house meeting with exporters to discuss issues related to GST.Of these, 73 changes are related with exemption and 65 with rates.Exporters flagged concerns related to refunds, exemption of GST, classification of Goods and services and place of supply for service exports and GST Network at the meeting.Complaining that delay in GST refund has blocked their working capital, exporters have claimed that over 60% of their refunds are stuck with the government. The government has sanctioned GST refunds to exporters to the tune of Rs 17,616 crore till March.They also discussed the option for SEZ units to claim refund of the GST charged by suppliers. At present, a supplier can provide goods and services to units in SEZ under a legal undertaking or LUT without payment of IGST, alternately they can reclaim the refund. Many suppliers do not want to go for LUT or refund process and charging GST in their invoice which is a cost burden for SEZ Unit. Under the existing law, there is no option for SEZ unit to claim the refund of the same.“We have also suggested to treat SEZ as outside India (deemed foreign territory) for the purpose of place of supply rule under IGST for service export,” Sharma said.Exporters also said that the rules are in English which makes it difficult for those who are not well versed with the language to understand and comply with the norms, especially in far flung areas.