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of <h1>Himachal Pradesh Amends GST Notification: Refund of Input Tax Credit on Metallised Polyester or Plastic Film Only.</h1> The Government of Himachal Pradesh has issued Notification No. 20/2023-State Tax (Rate), amending Notification No. 5/2017-State Tax (Rate) dated June 30, 2017, under the Himachal Pradesh Goods and Services Tax Act, 2017. Effective from October 20, 2023, this amendment introduces a new entry, S. No. 6AA, regarding imitation zari thread or yarn made from metallised polyester or plastic film. This entry specifies that the refund of input tax credit applies only to polyester or plastic film. The amendment follows the recommendations of the GST Council and is authorized by the Governor of Himachal Pradesh.
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