Refund of input tax credit for imitation zari thread or yarn made from metallised polyester or plastic film is expanded under the GST refund notification. Refund of input tax credit under the Uttarakhand Goods and Services Tax Act, 2017 was expanded by inserting a new entry for imitation zari thread or yarn made out of metallised polyester film/plastic film under tariff heading 5605. The explanation limits this entry to refund of input tax credit only on polyester film/plastic film, and the amendment was made effective from 20 October 2023.
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Provisions expressly mentioned in the judgment/order text.
Refund of input tax credit for imitation zari thread or yarn made from metallised polyester or plastic film is expanded under the GST refund notification.
Refund of input tax credit under the Uttarakhand Goods and Services Tax Act, 2017 was expanded by inserting a new entry for imitation zari thread or yarn made out of metallised polyester film/plastic film under tariff heading 5605. The explanation limits this entry to refund of input tax credit only on polyester film/plastic film, and the amendment was made effective from 20 October 2023.
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