Amendments in the Government Notification, Finance Department No. (GHN-44)GST-2017/S.54(3)(1)-TH dated 30th June, 2017, Notification No.5/2017-State Tax (Rate) - To block refund of ITC on certain goods. - 44/2017-State Tax(Rate) - Gujarat SGST
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Blocked Input Tax Credit refunds: substituted textile goods entries curb refund eligibility for certain made-up nets and fabrics. Amendment to a State Tax notification substitutes the entries for Serial No. 6A to list specified textile goods-knotted netting and made-up nets (5608), corduroy fabrics (5801), and narrow woven fabrics including bolducs (5806)-thereby restricting Input Tax Credit refunds for those items; the change takes effect from the fifteenth day of November, 2017 under the proviso to section 54(3) of the Gujarat GST Act, 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.
Blocked Input Tax Credit refunds: substituted textile goods entries curb refund eligibility for certain made-up nets and fabrics.
Amendment to a State Tax notification substitutes the entries for Serial No. 6A to list specified textile goods-knotted netting and made-up nets (5608), corduroy fabrics (5801), and narrow woven fabrics including bolducs (5806)-thereby restricting Input Tax Credit refunds for those items; the change takes effect from the fifteenth day of November, 2017 under the proviso to section 54(3) of the Gujarat GST Act, 2017.
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