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- Union Territory Tax (Rate) dated 28.06.2017 as amended.

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..... of Revenue) Notification No. 20/2023- Union Territory Tax (Rate) New Delhi, the 19th October, 2023 G.S.R. 785 (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 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Centra .....

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..... 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- Union Territory Tax (Rate), dated the 28th day of June, .....

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