Input tax credit refund for imitation zari thread or yarn made from metallised polyester film is newly restricted under the Tripura GST rate notification. Amends the Tripura State GST 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 used in such goods. The amendment takes effect from 20 October 2023.
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.
Input tax credit refund for imitation zari thread or yarn made from metallised polyester film is newly restricted under the Tripura GST rate notification.
Amends the Tripura State GST 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 used in such goods. The amendment takes effect from 20 October 2023.
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