Amendment status not verified — confirm the current text below against the official source.
ln the Principal Act, in Section 54,- (a) in sub-section (3), the Second proviso shall be omitted; Arnendment of Section 39 Amendment of Section 49 l\mendment of Section 50 Amendment of Srrction 5'l Amendment of Section 35. Amendment of Section 54. 4 The Arunachal Pradesh Extraordinary Gazette, Aptil 7 , 2025 (b) after sub-section (14) and before the Explanation, the following sub-Section shall be inserted, namely:- "(15) Notwithstanding anything contained in this Section, no refund of unutilised input tax credit on account ofzero rated supply ofgoods or of integrated tax paid on account ofzero rated supply of goods shall be allowed where such zero rated supply of goods is subiected to export duty".