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    <title>Imitation zari thread or yarn made out of Metallised polyester film /plastic film - no refund of unutilised input tax credit shall be allowed Notification No 05/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.</title>
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    <description>A new tariff entry designates imitation zari thread or yarn made of metallised polyester film or plastic film and stipulates that refund of input tax credit is available only for the polyester film or plastic film inputs used in such products, thereby limiting refund entitlement under the amended IGST rate notification.</description>
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      <description>A new tariff entry designates imitation zari thread or yarn made of metallised polyester film or plastic film and stipulates that refund of input tax credit is available only for the polyester film or plastic film inputs used in such products, thereby limiting refund entitlement under the amended IGST rate notification.</description>
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