Scope of denial of refund of unutilized ITC extended - Seeks to amend Notification No. 5/2017-Integrated Tax (Rate), dated the 28th June, 2017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....022 G.S.R. 560 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ally modified 1B. 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 1C. 1509 Olive oil and its fractions, whether or not refined, but not chemically modified. 1D. 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fied, re-esterified or elaidinised, whether or not refined, but not further prepared. 1K. 1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 1L. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, de....