seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics. - 44/2017 - Central GST (CGST) Rate
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GST amendment restricts input tax credit on specified textile fabrics by substituting tariff entries, effective in November. Amendment substitutes specified tariff entries in the principal GST rate notification to identify knotted netting and made-up nets of textile materials, corduroy fabrics, and narrow woven fabrics (including bolducs) for the purpose of restricting Input Tax Credit under the Central Goods and Services Tax framework, with the substituted entries coming into force on the fifteenth day of November, 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.
GST amendment restricts input tax credit on specified textile fabrics by substituting tariff entries, effective in November.
Amendment substitutes specified tariff entries in the principal GST rate notification to identify knotted netting and made-up nets of textile materials, corduroy fabrics, and narrow woven fabrics (including bolducs) for the purpose of restricting Input Tax Credit under the Central Goods and Services Tax framework, with the substituted entries coming into force on the fifteenth day of November, 2017.
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