No refund of unutilised input tax credit on corduroy fabrics supply – Notification
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 22nd September, 2017
G.S.R. 1191(E).—In exercise of the powers conferred by 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 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. 6 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—
| “6A | 5801 | Corduroy fabrics.” |
[F.No.354/117/2017-TRU Pt. II]
MOHIT TEWARI, Under Secy.
Note: – The principal notification No.5/2017-Central Tax (Rate), dated the 28th 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 June, 2017.
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