Retrospective Amendments of GST rate notifications

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....ause of the Finance Bill, 2020 1. Exemption from Central Tax, Union Territory Tax and Integrated Tax for fishmeal [HS 2301], for the period 01.07.2017 to 30.09.2019, subject to the condition that if....

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....paid, the same would not be eligible for refund. [130, 133 and 137] 3. The refund of accumulated credit of compensation cess on tobacco products arising out of inverted duty structure in compensati....