Refund of input tax credit limited to polyester/plastic film used in imitation zari thread under amended GST notification. The amendment adds entry 6AA specifying that imitation zari thread or yarn under tariff code 5605 made from metallised polyester film or plastic film is subject only to refund of input tax credit on polyester film or plastic film; the insertion follows Sl. No. 6A in the notification and takes effect from the stated effective date in 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 limited to polyester/plastic film used in imitation zari thread under amended GST notification.
The amendment adds entry 6AA specifying that imitation zari thread or yarn under tariff code 5605 made from metallised polyester film or plastic film is subject only to refund of input tax credit on polyester film or plastic film; the insertion follows Sl. No. 6A in the notification and takes effect from the stated effective date in October 2023.
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