Notification No. 46/2017
Date: November 14, 2017
Subject: Restriction of refund of accumulated ITC on specified textile goods
Description:
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by substituting the list of goods in respect of which refund of accumulated input tax credit is restricted. It revises the entries relating to fishing nets, corduroy fabrics and narrow woven fabrics. The amendment curtails refund benefits for specified textile products.
Issued for earlier notification?
Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
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