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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.

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..... 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 r .....

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..... fund 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 Gazett .....

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