Input tax credit refund for imitation zari thread or yarn made from metallised polyester film is brought into the state tax rate schedule. Amends the Assam State Tax (Rate) notification by inserting a new entry for imitation zari thread or yarn made out of metallised polyester film or plastic film. The entry applies only for refund of input tax credit on polyester film or plastic film and is deemed to have come into force on 20 October 2023.