Refund of input tax credit limited to polyester film/plastic film imitation zari thread under recent State GST amendment. An entry is inserted in the State GST rate notification recognising imitation zari thread or yarn made of metallised polyester film or plastic film, with an explanation that the entry applies for refund of input tax credit only on polyester film or plastic film, thereby creating a specific refund-eligibility rule for that input under the State GST notification.
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 film/plastic film imitation zari thread under recent State GST amendment.
An entry is inserted in the State GST rate notification recognising imitation zari thread or yarn made of metallised polyester film or plastic film, with an explanation that the entry applies for refund of input tax credit only on polyester film or plastic film, thereby creating a specific refund-eligibility rule for that input under the State GST notification.
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