Input tax credit refund limited to polyester or plastic film inputs for imitation zari yarn made from metallised film. The State has inserted Entry 6AA (5605) to classify imitation zari thread or yarn made from metallised polyester or plastic film and expressly limits the notification's refund treatment to input tax credit attributable only to the polyester film or plastic film component; the amendment is enacted under the proviso to section 54(3) of the Rajasthan GST Act and is effective from October twentieth, 2023.
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.
Input tax credit refund limited to polyester or plastic film inputs for imitation zari yarn made from metallised film.
The State has inserted Entry 6AA (5605) to classify imitation zari thread or yarn made from metallised polyester or plastic film and expressly limits the notification's refund treatment to input tax credit attributable only to the polyester film or plastic film component; the amendment is enacted under the proviso to section 54(3) of the Rajasthan GST Act and is effective from October twentieth, 2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
