A new entry 6AA – Imitation zari thread/yarn made of metallised polyester film or plastic film is inserted into the refund-eligible list. The explanation clarifies that refund of ITC applies only on polyester/plastic film inputs used. This aims to support the textile sector while preventing unintended refund claims on other materials.

Issued for earlier notification?

Yes — amends Notification 05/2017–CT (Rate).