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of <h1>West Bengal GST Ordinance: No Refund on Unutilized Input Tax Credit for Certain Fabrics and Railway Goods from July 2017.</h1> The Government of West Bengal, under the West Bengal Goods and Services Tax Ordinance, 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 outputs. The listed goods include various woven fabrics, knitted or crocheted fabrics, and specific railway and tramway vehicles and parts. This notification, effective from July 1, 2017, outlines the tariff items and descriptions of these goods, as per the Customs Tariff Act, 1975.
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