Refund of input tax credit allowed for imitation zari thread or yarn made from metallised polyester or plastic film. Amendment inserts entry 6AA to provide for refund of input tax credit in respect of imitation zari thread or yarn made out of metallised polyester film or plastic film, with an explanation that the entry applies only to refund of input tax credit on polyester film/plastic film inputs; the amendment takes effect from the stated commencement date.
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 allowed for imitation zari thread or yarn made from metallised polyester or plastic film.
Amendment inserts entry 6AA to provide for refund of input tax credit in respect of imitation zari thread or yarn made out of metallised polyester film or plastic film, with an explanation that the entry applies only to refund of input tax credit on polyester film/plastic film inputs; the amendment takes effect from the stated commencement date.
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