Inverted duty structure: expands goods list excluding refund of unutilised input tax credit under section 54(3). Amendment to Notification No.5/2017 Central Tax (Rate) replaces 'serial numbers 1' with 'serial numbers 1AA', re numbers S. No. 1 as S. No. 1AA and inserts serials 1A-1O listing specific tariff headings for various vegetable oils, fats, edible preparations and certain solid fuels; these goods are specified as supplies for which no refund of unutilised input tax credit shall be allowed under section 54(3).