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. - 23/2023 - Integrated GST (IGST) Rate

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 23/2023- Integrated Tax (Rate) New Delhi, the 19th October, 2023 G.S.R. 784 (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 the Government of India in the Ministry of Finance (Department of Revenue), No. 5/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 670(E), dated the 28th June, 2017 , namely :- In the said notification, in the TABLE, after S. No. 6A and the entries relating thereto, following S.No. and the entries shall be inserted, namely:- (1) (2) (3) 6AA. 5605 Imitation zari thread or yarn made out of Metallised polyester film /plastic film; Explanation: This entry shall apply for refund of input tax credit only on polyester film /plastic film ; 2. This notification shall come into force with effect from the 20th day of October, 2023. [F. No. CBIC-190354/195/2023-TO(TRU-II)-CBEC] Vikram Wanere Under Secretary Note: - The principal notification No. 5/2017- Integrated Tax (Rate), dated the 28th day of June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 670(E)., dated the 28 th day of June, 2017 , and was last amended by notification No. 9/2022 Integrated Tax (Rate), dated the 13th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 560(E)., dated the 13th July, 2022.