Refund of input tax credit for imitation zari thread made from polyester or plastic film now recognized under amended notification. An amendment inserts tariff entry 6AA (5605) classifying imitation zari thread or yarn made out of metallised polyester film/plastic film and providing that this entry shall apply for the refund of input tax credit only on polyester film/plastic film; the amendment is made under the powers in the proviso to sub section (3) of section 54 of the Tamil Nadu GST Act and is effective from 20th October, 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.
Refund of input tax credit for imitation zari thread made from polyester or plastic film now recognized under amended notification.
An amendment inserts tariff entry 6AA (5605) classifying imitation zari thread or yarn made out of metallised polyester film/plastic film and providing that this entry shall apply for the refund of input tax credit only on polyester film/plastic film; the amendment is made under the powers in the proviso to sub section (3) of section 54 of the Tamil Nadu GST Act and is effective from 20th October, 2023.
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