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of <h1>Odisha Amends GST Notification: New Entry '6AA' for Tax Credit Refund on Imitation Zari Thread/Yarn.</h1> The Government of Odisha has amended its notification No. 19845 dated June 29, 2017, under the Odisha Goods and Services Tax Act, 2017. Effective October 20, 2023, the amendment introduces a new entry, '6AA,' in the notification's table, specifically addressing the refund of input-tax credit for imitation zari thread or yarn made from metallised polyester film or plastic film. This change follows recommendations from the Goods and Services Tax Council and aims to clarify tax credit refund policies for these materials.
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