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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (Department of Revenue) 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 furth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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-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 nu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X