https://www.taxtmi.com/circulars?id=68813 The Council recommended retrospective amendment to replace "plant or machinery" with "plant and machinery" in section 17(5)(d) w.e.f. 01.07.2017, retrospective insertion of clause for SEZ/FTWZ warehoused goods in Schedule III with no refunds where tax was already paid, and insertion of an enabling provision and penal sanction for a Track and Trace Mechanism for specified evasion prone commodities, with procedural rules to follow after technology finalisation. en-us Sat, 21 Dec 2024 00:00:00 +0530 Fri, 26 Sep 2025 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68813 The Council recommended retrospective amendment to replace "plant or machinery" with "plant and machinery" in section 17(5)(d) w.e.f. 01.07.2017, retrospective insertion of clause for SEZ/FTWZ warehoused goods in Schedule III with no refunds where tax was already paid, and insertion of an enabling provision and penal sanction for a Track and Trace Mechanism for specified evasion prone commodities, with procedural rules to follow after technology finalisation. Circulars GST Sat, 21 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68813