This notification amends Notification No. 5/2017–Central Tax (Rate) by inserting corduroy fabrics under Heading 5801 in the list of goods in respect of which refund of accumulated input tax credit under inverted duty structure is not allowed. The amendment prevents refund claims where output tax rate is lower than input tax rate.

Issued for earlier notification?
Yes — amends Notification No. 5/2017–Central Tax (Rate).