Amendment in the Notification No. G.O.Ms.No. 264, Revenue (Commercial Taxes-II), Dt. 29th June, 2017 - Amendment list of goods where excess ITC cannot be refunded; i.e., notifying that Excess ITC is not refundable for Corduroy Fabrics - G.O.MS. No. 462 - Andhra Pradesh SGST
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Excess Input Tax Credit non-refundability extended to corduroy fabrics, adding them to the non-refundable goods list. Adds corduroy fabrics (tariff heading 5801) to the list of goods for which excess input tax credit is not refundable by inserting S.No.6A into the table of G.O.Ms.No.264; amendment is made under clause (ii) of the proviso to sub-section (3) of section 54 of the Andhra Pradesh GST Act and is deemed effective from 22nd September, 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excess Input Tax Credit non-refundability extended to corduroy fabrics, adding them to the non-refundable goods list.
Adds corduroy fabrics (tariff heading 5801) to the list of goods for which excess input tax credit is not refundable by inserting S.No.6A into the table of G.O.Ms.No.264; amendment is made under clause (ii) of the proviso to sub-section (3) of section 54 of the Andhra Pradesh GST Act and is deemed effective from 22nd September, 2017.
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