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of <h1>India Amends GST Rules: No Refund for Unused Input Tax Credit on Imitation Zari Thread from October 20, 2023.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 23/2023-Integrated Tax (Rate) on October 19, 2023, amending the earlier Notification No. 5/2017. This amendment specifies that no refund of unutilized input tax credit will be allowed for imitation zari thread or yarn made from metallized polyester film or plastic film, except for the polyester film or plastic film itself. This change will take effect from October 20, 2023. The amendment follows the recommendations of the GST Council under the Central Goods and Services Tax Act, 2017, and the Integrated Goods and Services Tax Act, 2017.
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