Goods listed under MP GST will not get refunds of unutilised input tax credit where input tax exceeds output tax. The State Government notifies specified goods for which no refund of unutilised input tax credit shall be allowed where credit has accumulated because the rate of tax on inputs is higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies), identifying goods by tariff item, heading, sub heading or Chapter and applying the interpretation rules of the First Schedule to the Customs Tariff Act, 1975; effective 1 July 2017.