Refund of Tax Credit: GST entry permits ITC refund for imitation zari thread made from metallised polyester or plastic film. The notification inserts entry 6AA (5605) to allow refund of input tax credit for imitation zari thread or yarn made out of metallised polyester film or plastic film, with an explanation that the refund entitlement applies only to the polyester film/plastic film component, effective from the notification's commencement date.