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
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
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.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
