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of <h1>Jammu and Kashmir GST Act: No Refund on Unutilized Input Tax Credit for Specified Goods with Higher Input Tax Rates.</h1> The Government of Jammu and Kashmir, under the Jammu and Kashmir Goods and Services Tax Act, 2017, has issued a notification specifying that no refund of unutilized input tax credit will be allowed for certain goods. This applies when the input tax rate is higher than the output supply tax rate, excluding nil-rated or fully exempt supplies. The goods affected include woven fabrics of silk, wool, cotton, manmade materials, knitted or crocheted fabrics, and various railway or tramway vehicles and parts. This notification takes effect immediately as per the order of the Finance Department.
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