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<h1>Gujarat Amends GST Notification: Imitation Zari Thread Gets Input Tax Credit Refund for Polyester or Plastic Film.</h1> The Government of Gujarat has amended Notification No. 5/2017-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017. This amendment, effective from October 20, 2023, introduces a new entry, 6AA, to the existing notification table. It specifies that imitation zari thread or yarn made from metallised polyester film or plastic film is eligible for a refund of input tax credit, applicable only to polyester film or plastic film. This change follows recommendations from the Goods and Services Tax Council and is issued by the Finance Department of Gujarat.