Input tax credit refund for imitation zari thread or yarn is limited to polyester or plastic film inputs under amended Assam GST notification. Refund of input tax credit under the Assam Goods and Services Tax framework is amended by inserting a new entry for imitation zari thread or yarn made out of metallised polyester film or plastic film. The entry limits the refund entitlement to input tax credit on polyester film or plastic film used for that product and applies retrospectively from 20 October 2023.