Amendment to G.S.R. 674(E) adds "Uranium Ore Concentrate" to GST schedule, effective retrospectively from July 1, 2017. No refunds.
The amendment to notification G.S.R. 674(E) under the Central Goods and Services Tax Act, 2017, adds a new entry, "Uranium Ore Concentrate," to the schedule, effective retrospectively from July 1, 2017. This amendment, made by the Finance (No. 2) Act, 2019, confirms the Central Government's authority to amend such notifications retrospectively. However, it specifies that no refunds will be issued for taxes collected prior to this amendment that would not have been collected if the notification had been in effect earlier.
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