Notification No. 44/2017
Date: January 14, 2018
Subject: Restriction of refund of accumulated ITC on specified fabrics.
Description:
This notification amends Notification No. 5/2017–Central Tax (Rate) by revising the list of goods in respect of which refund of accumulated input tax credit under inverted duty structure is restricted. The amendment impacts specified textile items and fabrics.
Issued for earlier notification?
Yes — amends Notification No. 5/2017–Central Tax (Rate).