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of <h1>Retrospective Amendment to Include '103A Uranium Ore Concentrate' in GST Act; No Tax Refunds for Past Collections</h1> The amendment to notification G.S.R. 711(E) under the Union Territory Goods and Services Tax Act, 2017, is applied retrospectively. It inserts a new entry, '103A Uranium Ore Concentrate,' effective from July 1, 2017. The Central Government is granted the authority to amend this notification with retrospective effect. However, no refunds will be issued for taxes collected that would not have been collected had this amendment been in effect from the start.
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