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of <h1>India Amends Tax Notification: New Entry 6AA Allows Input Tax Credit Refund for Imitation Zari Thread Materials.</h1> The Government of India has issued Notification No. 20/2023, amending the Union Territory Tax (Rate) Notification No. 5/2017. Effective from October 20, 2023, this amendment introduces a new entry, 6AA, which specifies that imitation zari thread or yarn made from metallised polyester film or plastic film is eligible for a refund of input tax credit solely on polyester film or plastic film. This change is made under the authority granted by the Central Goods and Services Tax Act, 2017, and the Union Territory Goods and Services Tax Act, 2017.
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