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		<title>Notification No 44/2017 Central Tax (Rate) : restriction of ITC on certain fabrics</title>
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		<dc:creator><![CDATA[CA Satbir Singh]]></dc:creator>
		<pubDate>Wed, 15 Nov 2017 01:11:15 +0000</pubDate>
				<category><![CDATA[Central Tax (Rate) Notifications]]></category>
		<category><![CDATA[GST]]></category>
		<category><![CDATA[Notification No 44/2017 Central Tax (Rate)]]></category>
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					<description><![CDATA[<p>Notification No 44/2017 Central Tax (Rate) seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics vide Notification No 44/2017 Central Tax (Rate) Dated 14th November, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA,… <span class="read-more"><a href="https://www.taxheal.com/notification-no-442017-central-tax-rate.html">Read More &#187;</a></span></p>
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										<content:encoded><![CDATA[<h1 style="text-align: center;">Notification No 44/2017 Central Tax (Rate)</h1>
<p>seeks to amend <a href="http://taxheal.com/notification-no-52017-central-tax-rate.html" target="_blank" rel="noopener">notification no. 5/2017- Central tax(rate) dated 28.06.2017</a> to give effect to gst council decisions regarding restriction of ITC on certain fabrics vide Notification No 44/2017 Central Tax (Rate) Dated 14th November, 2017</p>
<p style="text-align: center;">[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF<br />
INDIA, EXTRAORDINARY]<br />
GOVERNMENT OF INDIA<br />
MINISTRY OF FINANCE<br />
(Department of Revenue)<br />
Notification No. 44/2017-Central Tax (Rate)</p>
<p style="text-align: right;">New Delhi, the 14th November, 2017</p>
<p>G.S.R. (E).- In exercise of the powers conferred by <a href="http://taxheal.com/54-refund-tax-cgst-act-2017.html" target="_blank" rel="noopener">clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017),</a> the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the<a href="http://taxheal.com/notification-no-52017-central-tax-rate.html" target="_blank" rel="noopener"> 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, </a>namely:-</p>
<p>In the said notification, in the TABLE, for Sl. No. 6A and the entries relating thereto, the following entries shall be substituted, namely:—</p>
<table class="tx" cellpadding="4">
<tbody>
<tr>
<td></td>
<td class="allborder1" valign="top">&#8220;6A</td>
<td class="allborder1" valign="top">5608</td>
<td class="allborder1" valign="top">Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials</td>
</tr>
<tr>
<td></td>
<td class="allborder1" valign="top">6B</td>
<td class="allborder1" valign="top">5801</td>
<td class="allborder1" valign="top">Corduroy fabrics</td>
</tr>
<tr>
<td></td>
<td class="allborder1" valign="top">6C</td>
<td class="allborder1" valign="top">5806</td>
<td class="allborder1" valign="top">Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)&#8221;.</td>
</tr>
</tbody>
</table>
<p><b>2. </b>This notification shall come into force with effect from the 15th day of November, 2017.</p>
<h2>Download <a href="http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-44-cgst-rate-english.pdf" target="_blank" rel="noopener">Complete Notification in PDF</a></h2>
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