Refund of Input Tax Credit narrowed to polyester or plastic film when used in imitation zari thread under amended GST rate entry. The amendment adds a tariff entry recognising imitation zari thread or yarn made of metallised polyester film or plastic film and specifies that this entry applies for refund of input tax credit only on polyester film or plastic film, thereby modifying the State GST rate notification to create a targeted refund eligibility rule tied to the product's material composition.
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 narrowed to polyester or plastic film when used in imitation zari thread under amended GST rate entry.
The amendment adds a tariff entry recognising imitation zari thread or yarn made of metallised polyester film or plastic film and specifies that this entry applies for refund of input tax credit only on polyester film or plastic film, thereby modifying the State GST rate notification to create a targeted refund eligibility rule tied to the product's material composition.
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