Seeks to amend notification no. 5/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics - 44/2017 - Union Territory GST (UTGST) Rate
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Union Territory GST rate amendment expands textile categories, implementing GST Council input tax credit restriction decisions. Amends the Union Territory GST rate notification to substitute the TABLE entries for Sl. No. 6A, specifying knotted netting and made-up nets of textile materials and particular fabric categories including corduroy and narrow woven fabrics, to give effect to GST Council decisions on restricting input tax credit; the amendment takes effect from the fifteenth day of November, 2017.
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Union Territory GST rate amendment expands textile categories, implementing GST Council input tax credit restriction decisions.
Amends the Union Territory GST rate notification to substitute the TABLE entries for Sl. No. 6A, specifying knotted netting and made-up nets of textile materials and particular fabric categories including corduroy and narrow woven fabrics, to give effect to GST Council decisions on restricting input tax credit; the amendment takes effect from the fifteenth day of November, 2017.
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