Goods and Service Tax - TN GST Act, 2017 - Supplies of goods in respect of which no refund of unutilised Input Tax Credit shall be allowed - Amendments - Notification - Issued - G.O. (Ms) No. 160 - Tamil Nadu SGST
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Restriction on refund of unutilised Input Tax Credit: specified textile goods now excluded under the TN GST notification. Amendment to the TN GST refund framework excludes specified textile goods from entitlement to refund of unutilised Input Tax Credit, substituting entries to list knotted netting and made up nets, corduroy fabrics, and certain narrow woven fabrics and bolducs as supplies for which no refund shall be allowed, effective 15 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.
Restriction on refund of unutilised Input Tax Credit: specified textile goods now excluded under the TN GST notification.
Amendment to the TN GST refund framework excludes specified textile goods from entitlement to refund of unutilised Input Tax Credit, substituting entries to list knotted netting and made up nets, corduroy fabrics, and certain narrow woven fabrics and bolducs as supplies for which no refund shall be allowed, effective 15 November 2017.
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