Restriction of refund on corduroy fabrics under GST

Restriction of refund on corduroy fabrics under GST

Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OFINDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 29/2017-Central Tax (Rate)

New Delhi, the 22nd September, 2017

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 CentralGovernment, on the recommendations of the Council, hereby makes the following amendmentsin the notification of the Government of India in the Ministry of Finance (Department ofRevenue), No.5/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette ofIndia, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 677(E), dated the28th June, 2017, namely:- In the said notification, in the Table, after S. No. 6 and the entries relating thereto, the followingserial numbers and the entries shall be inserted, namely:-

6A

5801

Corduroy fabrics..

[F.No.354/117/2017-TRU Pt. II]

(Mohit Tewari) Under Secretary to the Government of India

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 numberG.S.R. 677(E), dated the 28th June, 2017.