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of <h1>Tamil Nadu GST Act: No Refund on Unutilized Input Tax Credit for Specific Fabrics and Railway Parts from July 1, 2017.</h1> The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Act, 2017, has issued a notification specifying goods for which no refund of unutilized input tax credit will be allowed. This applies when the tax rate on inputs is higher than that on output supplies, excluding nil-rated or fully exempt supplies. The goods listed include various woven fabrics, knitted or crocheted fabrics, and specific railway and tramway vehicles and parts. This notification, effective from July 1, 2017, aligns with the Customs Tariff Act, 1975, for interpretation purposes.
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