GST INDIA Biz — Amendment to Notification No. 5/2017–Integrated Tax (Rate) to allow refund of ITC on imitation zari thread.

Notification No. 23/2023

Date: October 19, 2023

Subject: Amendment to Notification No. 5/2017–Integrated Tax (Rate) to allow refund of ITC on imitation zari thread.

Description:

This notification amends Notification No. 5/2017–Integrated Tax (Rate) by inserting a new entry enabling refund of input tax credit on imitation zari thread or yarn made from metallised polyester or plastic film. The amendment provides targeted relief to the textile sector and clarifies refund eligibility.

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

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