Restriction of refund on corduroy fabrics implemented through amendment to CGST rate notification following GST Council recommendation. Amendment to the CGST rate notification inserts a new Table entry for tariff heading 5801, 'Corduroy fabrics', to give effect to the GST Council decision restricting refunds on corduroy fabrics, made under the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017.