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        Case ID :
        GST - States

        Amendment in Notification G.O. (P) No.66/2017/TAXES dated 30th June, 2017 - S. R. O. No. 98/2024 - Kerala SGST

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        Input tax credit refund clarified for imitation zari yarn made of polyester/plastic film, with retrospective applicability to October 2023. An insertion to the Kerala GST notification classifies imitation zari thread or yarn made of metallised polyester film/plastic film and provides that this entry applies for refund of input tax credit only on polyester film/plastic film, with retrospective effect from 20 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.

                                Input tax credit refund clarified for imitation zari yarn made of polyester/plastic film, with retrospective applicability to October 2023.

                                An insertion to the Kerala GST notification classifies imitation zari thread or yarn made of metallised polyester film/plastic film and provides that this entry applies for refund of input tax credit only on polyester film/plastic film, with retrospective effect from 20 October 2023.


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