No refund of unutilised input tax credit where input tax exceeds output tax for specified goods, including textiles and railway equipment. Notification under section 54(3) of the Rajasthan Goods and Services Tax Act, 2017 designates specific goods for which no refund of unutilised input tax credit shall be permitted where credit accumulation arises from the rate of tax on inputs exceeding the rate of tax on output supplies (excluding nil rated or fully exempt supplies), listing specified textile fabrics and railway rolling stock, parts, fixtures and signalling equipment and applying the interpretive rules of the First Schedule to the Customs Tariff Act, 1975.