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    <title>Inverted duty structure - Imitation zari thread or yarn made out of Metallised polyester film /plastic film - no refund of unutilised input tax credit shall be allowed u/s 54(3) - Notification No 05/2017- Central Tax (Rate) dated 28.06.2017 as amended</title>
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    <description>Amendment inserts a tariff entry for imitation zari thread or yarn made out of metallised polyester film or plastic film and provides that this entry applies for refund of input tax credit only on polyester film / plastic film; the amendment is effected under the proviso to section 54(3) and comes into force on the twentieth day of October, 2023.</description>
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      <description>Amendment inserts a tariff entry for imitation zari thread or yarn made out of metallised polyester film or plastic film and provides that this entry applies for refund of input tax credit only on polyester film / plastic film; the amendment is effected under the proviso to section 54(3) and comes into force on the twentieth day of October, 2023.</description>
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