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of <h1>Andhra Pradesh Amends GST Act: Excess ITC Non-Refundable for Corduroy Fabrics, Effective September 2017.</h1> The Government of Andhra Pradesh has amended Notification No. G.O.Ms.No. 264, dated 29th June 2017, concerning the Andhra Pradesh Goods and Services Tax Act, 2017. Effective from 22nd September 2017, the amendment specifies that excess Input Tax Credit (ITC) is non-refundable for corduroy fabrics. This change was made following the recommendations of the Goods and Services Tax Council and is formalized under G.O.MS. No. 462, dated 16th October 2017, issued by the Revenue (Commercial Taxes-II) Department.
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