Imitation zari thread or yarn made out of Metallised polyester film /plastic film no refund of unutilised input tax credit shall be allowed - Notification No 05/2017- Union Territory Tax (Rate) dated 28.06.2017 as amended. - 20/2023 - Union Territory GST (UTGST) Rate

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Refund of input tax credit limited to polyester or plastic film for imitation zari thread under amended UTGST rate schedule. The notification adds an entry for imitation zari thread or yarn made out of metallised polyester film/plastic film to the UTGST rate schedule and specifies that this entry applies solely for refund of input tax credit on polyester film/plastic film used in such products.

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.

Refund of input tax credit limited to polyester or plastic film for imitation zari thread under amended UTGST rate schedule.

The notification adds an entry for imitation zari thread or yarn made out of metallised polyester film/plastic film to the UTGST rate schedule and specifies that this entry applies solely for refund of input tax credit on polyester film/plastic film used in such products.

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Imitation zari thread or yarn made out of Metallised polyester film /plastic film no refund of unutilised input tax credit shall be allowed - Notification No 05/2017- Union Territory Tax (Rate) dated 28.06.2017 as amended. - 20/2023 - Union Territory GST (UTGST) Rate

Refund of input tax credit limited to polyester or plastic film for imitation zari thread under amended UTGST rate schedule.

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Imitation zari thread or yarn made out of Metallised polyester film /plastic film no refund of unutilised input tax credit shall be allowed - Notification No 05/2017- Union Territory Tax (Rate) dated 28.06.2017 as amended. - 20/2023 - Union Territory GST (UTGST) Rate

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Refund of input tax credit limited to polyester or plastic film for imitation zari thread under amended UTGST rate schedule.

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