Notification No. 20/2023-Central Tax (Rate) [N11-25H]
As at 7 September 2026. In force from 20 October 2023.
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 28 th 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 28 th 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”;
2. This notification shall come into force with effect from the 20 th day of October, 2023.
Made under
Recital: "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". Names clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 [S10-7VD]. Vires verified.
Acts on (1)
Amends Notification No. 5/2017-Central Tax (Rate) [N10-1S8], 20 October 2023. "No. 5/2017-Central Tax (Rate), dated the".
Acted on by (1)
Cites: Corrigendum to Notification No. 01/2024-Integrated Tax (Rate) [N11-2SC], 5 January 2024. "No. 20/2023 – Central Tax (".
Not held (0)
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