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Untitled 1
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i)
OF THE GAZETTE OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 20/2023-Central Tax (Rate)
New Delhi, the 19th October, 2023
G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the
proviso to sub-section (3) of section
54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
Government, on the recommendations
of the Council, hereby makes the following further amendments in the
notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 5/2017-Central Tax (Rate),
dated the 28th June, 2017, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 677(E), dated the 28th June,
2017, namely :-
In the said notification, in the TABLE, after S. No. 6A and the entries
relating thereto, following S.No. and
the entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
“6AA. |
5605 |
Imitation zari thread or yarn made out of Metallised polyester film
/plastic film;
Explanation: This entry shall apply for refund of input tax credit only
on polyester film /plastic
film”;
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2. This notification shall come into force with effect from the 20th
day of October, 2023.
[F. No. CBIC-190354/195/2023-TO(TRU-II)-CBEC]
Vikram Wanere
Under Secretary
Note: - The principal notification No.5/2017-Central Tax (Rate), dated the
28th day of June, 2017, was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 677(E)., dated the 28th day
of June, 2017, and was last amended by notification No. 9/2022 – Central Tax
(Rate), dated the 13th July, 2022,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 559(E)., dated
the 13th July, 2022.
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