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of <h1>Uttarakhand GST Notification Bars Refund on Unutilized Input Tax Credit for Specific Goods, Effective July 1, 2017.</h1> The Government of Uttarakhand issued Notification No. 521/2017 under the Uttarakhand Goods and Services Tax Act, 2017, specifying goods for which no refund of unutilized input tax credit will be allowed. This applies when the tax rate on inputs exceeds that on output supplies, excluding nil-rated or fully exempt supplies. The listed goods include various woven fabrics (silk, wool, cotton, manmade materials), knitted or crocheted fabrics, and railway-related items such as locomotives, coaches, and parts. The notification, effective from July 1, 2017, follows the Customs Tariff Act's classification guidelines.
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