Circular No. 205/17/2023-GST dated October 31st, 2023
The CBIC has issued a circular to clarify that imitation zari thread or yarn made from metallised polyester film/plastic film falling under HSN 5605 is taxable at 5% and no refund will be permitted on polyester film (metallised)/plastic film on account of inversion of tax rate.
Click Here To Read The Full Circular
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