Refund of unutilised input tax credit: corduroy fabrics added to eligible goods list under GST amendment. Amendment to a notification on refund of unutilised input tax credit adds a new Table entry under the cited notification, inserting tariff heading 5801 to specify corduroy fabrics as an enumerated good within the refund framework, effected under the powers conferred by the proviso to sub section (3) of section 54 of the GST Act on the recommendation of the Council.
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Refund of unutilised input tax credit: corduroy fabrics added to eligible goods list under GST amendment.
Amendment to a notification on refund of unutilised input tax credit adds a new Table entry under the cited notification, inserting tariff heading 5801 to specify corduroy fabrics as an enumerated good within the refund framework, effected under the powers conferred by the proviso to sub section (3) of section 54 of the GST Act on the recommendation of the Council.
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