Retrospective exemption and levy of integrated tax: fishmeal exempted while certain agricultural machinery parts taxed at reduced rate. The amendment provides a retrospective exemption from integrated tax on supply of fishmeal for the period 1 July 2017 to 30 September 2019, a retrospective levy at a reduced rate of twelve per cent on pulley, wheels and other parts used as parts of agricultural machinery for the period 1 July 2017 to 31 December 2018, and a no refund rule for tax already collected that would not have been collected had these provisions been in force.