This notification amends Notification No. 5/2017–Integrated Tax (Rate) by inserting new serial entries for edible oils, coal, lignite and peat, and by renumbering the existing entry. The amendment expands the list of goods eligible for refund of unutilised input tax credit arising from an inverted duty structure, thereby providing relief to affected sectors.

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