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        GST - States

        Specifying supplies of Goods in respect of which no refund of unutilized input tax credit shall be allowed U/s 54(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - KA.NI.-2-850/XI-9(47)/17 - Uttar Pradesh SGST

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        No refund of unutilized input tax credit where input tax rate exceeds output rate for specified goods listed under tariff headings. Notification under section 54(3) specifies goods for which no refund of unutilized input tax credit is allowed when input tax rates exceed output tax rates; listed items include textile fabrics, knitted fabrics, and railway/tramway vehicles, parts, fixtures and signalling equipment, with Customs Tariff Act interpretation rules applying.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>No refund of unutilized input tax credit where input tax rate exceeds output rate for specified goods listed under tariff headings.</h1> Notification under section 54(3) specifies goods for which no refund of unutilized input tax credit is allowed when input tax rates exceed output tax rates; listed items include textile fabrics, knitted fabrics, and railway/tramway vehicles, parts, fixtures and signalling equipment, with Customs Tariff Act interpretation rules applying.

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