Seeks to amend notification no 1129-F.T. dated 28.06.2017 so as to block refund of ITC on certain goods - 2022-F.T. - 44/2017-State Tax (Rate) - West Bengal SGST
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Block refund of input tax credit: specified textile goods added to exclusion list, refund claims barred from mid-November. The notification amends an earlier State Tax (Rate) notification by substituting serial entries to list specified textile goods-knotted netting and made-up nets, corduroy fabrics, and certain narrow woven fabrics-and thereby blocks refund of input tax credit on those goods; the substitution takes effect from mid-November 2017 under Notification No.2022-F.T.
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.
Block refund of input tax credit: specified textile goods added to exclusion list, refund claims barred from mid-November.
The notification amends an earlier State Tax (Rate) notification by substituting serial entries to list specified textile goods-knotted netting and made-up nets, corduroy fabrics, and certain narrow woven fabrics-and thereby blocks refund of input tax credit on those goods; the substitution takes effect from mid-November 2017 under Notification No.2022-F.T.
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