Inverted duty structure - Imitation zari thread or yarn made out of Metallised polyester film /plastic film - no refund of unutilised input tax credit shall be allowed u/s 54(3) - Notification No 05/2017- Central Tax (Rate) dated 28.06.2017 as amended

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..... evenue) Notification No. 20/2023-Central Tax (Rate) New Delhi, the 19th October, 2023 G.S.R. 783 (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), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of t .....

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..... Wanere Under Secretary Note: - The principal notification No.5/2017-Central 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. 677(E)., dated the 28th day of June, 2017, and was last amended by notification No. 9/2022 - Central Tax (Rate), dated the 13th July, 2022, published in the Gazette .....

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