Refund of input tax credit expanded to imitation zari thread from metallised polyester or plastic film, effective October 2023. Amendment inserts entry 6AA into SRO GST 5/2017 to classify imitation zari thread or yarn made out of metallised polyester film or plastic film as eligible for refund of input tax credit, with an explanatory proviso that the entry applies only to refunds relating to polyester film or plastic film inputs; the amendment is effective from 20 October 2023.