Amendment in Notification No. 5/2017-STR to restrict refund of accumulated ITC on edible oils and coal

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..... , 2017 No.(GHN-50)GST-2022/S.54(3)(6)TH:- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance .....

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..... ot 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 oils or fractions of heading 1509 1E. 1511 Palm oil and its fractions, whether or not refined, but not chemically modified. 1F. 1512 Sunflower-seed, safflower or cotton-seed oil and fractions .....

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..... 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, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 1M. 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 1N. 2702 .....

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