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of <h1>Puducherry GST Act: No Refund on Unutilized Input Tax Credit for Certain Fabrics and Railway Goods from July 1, 2017.</h1> The Government of Puducherry, under the Puducherry Goods and Services Tax Act, 2017, has issued a notification specifying certain goods for which no refund of unutilized input tax credit will be allowed. This applies when the tax rate on inputs exceeds the tax rate on output supplies, excluding nil-rated or fully exempt supplies. The listed goods include various woven fabrics, knitted or crocheted fabrics, and specific railway and tramway vehicles and parts. This notification is effective from July 1, 2017, as ordered by the Lieutenant-Governor and the Commissioner-cum-Secretary to Government (Finance).
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