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of <h1>India Amends GST Rules: No Refund for Unutilized Input Tax Credit on Certain Oils and Coal Products.</h1> The Government of India has issued Notification No. 09/2022-Central Tax (Rate), amending Notification No. 5/2017-Central Tax (Rate) dated June 28, 2017. This amendment, effective from July 18, 2022, is made under the Central Goods and Services Tax Act, 2017, and pertains to the inverted duty structure. It specifies that no refund of unutilized input tax credit will be allowed for certain goods. The notification includes a detailed list of goods, primarily various types of oils and coal products, which are affected by this amendment.
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