Input tax credit refund amendment extends to imitation zari thread or yarn made from metallised polyester or plastic film. The Government of Andhra Pradesh amended the existing refund notification under the State GST law to insert a new entry for imitation zari thread or yarn made out of metallised polyester film or plastic film. The entry limits refund of input tax credit to polyester film or plastic film used for that product. The amendment takes effect from 20 October 2023.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit refund amendment extends to imitation zari thread or yarn made from metallised polyester or plastic film.
The Government of Andhra Pradesh amended the existing refund notification under the State GST law to insert a new entry for imitation zari thread or yarn made out of metallised polyester film or plastic film. The entry limits refund of input tax credit to polyester film or plastic film used for that product. The amendment takes effect from 20 October 2023.
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