Seeks to amend notification no. 5/2017- State Tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding restriction of refund on corduroy fabrics. - 26/2017-State Tax (rate) - Manipur SGST
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Restriction of refund on corduroy fabrics under GST implemented by amendment to state tax rate notification. The State Government, on the GST Council's recommendation and exercising powers under the statutory proviso to the refund provision, amends Notification No.5/2017-State Tax (Rate) by inserting a new Table entry: serial 6A, commodity code 5801 described as corduroy fabrics, thereby implementing a restriction of refund for corduroy within the State tax rate notification.
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Restriction of refund on corduroy fabrics under GST implemented by amendment to state tax rate notification.
The State Government, on the GST Council's recommendation and exercising powers under the statutory proviso to the refund provision, amends Notification No.5/2017-State Tax (Rate) by inserting a new Table entry: serial 6A, commodity code 5801 described as corduroy fabrics, thereby implementing a restriction of refund for corduroy within the State tax rate notification.
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