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of <h1>Arunachal Pradesh GST Act Bars Refund of Unutilized Input Tax Credit for Certain Goods Effective July 2017.</h1> The Government of Arunachal Pradesh, under the Arunachal Pradesh Goods and Services Tax Act, 2017, has issued a notification stating that no refund of unutilized input tax credit will be allowed for certain goods when the credit accumulates due to a higher tax rate on inputs compared to the output supplies. The specified goods include various woven fabrics, knitted or crocheted fabrics, and railway or tramway vehicles and parts. This notification, effective from July 1, 2017, outlines the tariff items and descriptions of the goods affected, aligning with the Customs Tariff Act, 1975 for interpretation.
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