Seeks to amend notification No 5/2017- State Tax (Rate) dated 28.06.2017, so as to block refund of ITC on certain goods. - 44/2017-State Tax (Rate) - Manipur SGST
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Restriction on input tax credit refunds: specific textile goods removed from refund entitlement under state GST notification. Amendment to the state tax rate notification substitutes table entries to list knotted netting and made-up nets of textile materials, corduroy fabrics, and specified narrow woven fabrics, and prevents refund entitlement of input tax credit for these listed goods under the Manipur SGST framework, with the substitution taking effect from the stated commencement date.
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 input tax credit refunds: specific textile goods removed from refund entitlement under state GST notification.
Amendment to the state tax rate notification substitutes table entries to list knotted netting and made-up nets of textile materials, corduroy fabrics, and specified narrow woven fabrics, and prevents refund entitlement of input tax credit for these listed goods under the Manipur SGST framework, with the substitution taking effect from the stated commencement date.
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