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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2022 exempts unintended fish meal waste from integrated tax from July 2017 to September 2019; no refunds.</h1> Section 120 of the Finance Act, 2022, provides a retrospective exemption from the levy or collection of integrated tax on unintended waste generated during the production of fish meal, excluding fish oil, under the Integrated Goods and Services Tax Act, 2017. This exemption applies to the period from July 1, 2017, to September 30, 2019. However, any tax collected during this period is not eligible for a refund, even though it would not have been collected if the exemption had been in effect at that time.
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