Refund restriction on unutilised input tax credit: specified textile and railway goods excluded where input tax rate exceeds output rate. Notification under the Chhattisgarh GST Act (proviso to section 54(3)) notifies specific tariff items-notably woven and knitted textile fabrics and a range of railway locomotives, coaches, wagons, parts and track fixtures-for which no refund of unutilised input tax credit shall be allowed where input tax rates exceed output tax rates; interpretation follows the First Schedule to the Customs Tariff Act, 1975. The notification is effective 1 July 2017.