https://www.taxtmi.com/acts?id=38777 Section 132 retrospectively exempts central tax on fishmeal (heading 2301) for the period 1 July 2017 to 30 September 2019 and prescribes central tax at six per cent on pulleys, wheels and other parts (heading 8483) when used as parts of agricultural machinery (headings 8432, 8433 and 8436) for the period 1 July 2017 to 31 December 2018; subsection (2) bars refunds of tax actually collected that would not have been collectible had subsection (1) applied at all material times. en-us Sat, 28 Mar 2020 11:21:25 +0530 Sat, 28 Mar 2020 11:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38777 Section 132 retrospectively exempts central tax on fishmeal (heading 2301) for the period 1 July 2017 to 30 September 2019 and prescribes central tax at six per cent on pulleys, wheels and other parts (heading 8483) when used as parts of agricultural machinery (headings 8432, 8433 and 8436) for the period 1 July 2017 to 31 December 2018; subsection (2) bars refunds of tax actually collected that would not have been collectible had subsection (1) applied at all material times. Act-Rules F. Acts / Amendment Acts Sat, 28 Mar 2020 11:21:25 +0530 https://www.taxtmi.com/acts?id=38777