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of <h1>Goa GST Act Bars Refunds on Unutilized Input Tax Credit for Specific Fabrics and Railway Items Effective July 1, 2017.</h1> The Government of Goa, exercising its authority under the Goa Goods and Services Tax Act, 2017, announced that no refund of unutilized input tax credit will be allowed for certain goods where the tax rate on inputs exceeds that on outputs. This applies to specific woven fabrics, knitted or crocheted fabrics, and various railway-related items, as detailed in the notification. The notification takes effect from July 1, 2017, and adheres to the Customs Tariff Act, 1975, for classification and interpretation.
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