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of <h1>India Amends Tax Notification to Deny Refunds on Unutilized ITC for Certain Oils and Coal, Effective July 18, 2022.</h1> The Government of India has issued Notification No. 09/2022-Integrated Tax (Rate) to amend Notification No. 5/2017-Integrated Tax (Rate), extending the scope of denial for refunds of unutilized Input Tax Credit (ITC) under the Integrated Goods and Services Tax Act, 2017. Effective from July 18, 2022, the amendments include re-numbering and adding new serial numbers to the notification, covering various oils and fractions such as soya-bean, ground-nut, olive, palm, and other vegetable oils, as well as coal and lignite. These changes are based on the recommendations of the GST Council.
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