Refund of input tax credit for imitation zari thread is limited to polyester or plastic film inputs under Uttar Pradesh GST. A further amendment to the Uttar Pradesh GST refund notification inserts a new entry for imitation zari thread or yarn made out of metallised polyester film or plastic film under tariff heading 5605. The explanation limits refund of input tax credit to polyester film or plastic film only. The amendment is deemed to have come into force 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.
Refund of input tax credit for imitation zari thread is limited to polyester or plastic film inputs under Uttar Pradesh GST.
A further amendment to the Uttar Pradesh GST refund notification inserts a new entry for imitation zari thread or yarn made out of metallised polyester film or plastic film under tariff heading 5605. The explanation limits refund of input tax credit to polyester film or plastic film only. The amendment is deemed to have come into force from 20 October 2023.
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