Input tax credit refund allowed for imitation zari yarn made from metallised polyester or plastic film, subject to specified limitation. Notification inserts Table entry 6AA permitting refund of input tax credit on imitation zari thread or yarn made from metallised polyester film or plastic film, with an explanation that the entry applies only to input tax credit on the polyester film/plastic film component; the amendment is made under the proviso to sub section (3) of section 54 of the Madhya Pradesh GST Act and is deemed effective from the specified retrospective date.
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 allowed for imitation zari yarn made from metallised polyester or plastic film, subject to specified limitation.
Notification inserts Table entry 6AA permitting refund of input tax credit on imitation zari thread or yarn made from metallised polyester film or plastic film, with an explanation that the entry applies only to input tax credit on the polyester film/plastic film component; the amendment is made under the proviso to sub section (3) of section 54 of the Madhya Pradesh GST Act and is deemed effective from the specified retrospective date.
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