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of <h1>Punjab GST Notification: No Refund for Unutilized Input Tax Credit on Specific Goods with Higher Input Tax Rates.</h1> The Government of Punjab, under the Punjab Goods and Services Tax Act, 2017, has issued a notification stating that no refund will be allowed for unutilized input tax credit when the tax rate on inputs is higher than on output supplies. This applies to specific goods listed in the notification, including various woven fabrics, knitted or crocheted fabrics, and certain railway and tramway vehicles and parts. The notification is effective from July 1, 2017, and specifies the tariff items and descriptions of goods affected.
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