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    <title>Specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)</title>
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    <description>Notification under the Chhattisgarh GST Act (proviso to section 54(3)) notifies specific tariff items-notably woven and knitted textile fabrics and a range of railway locomotives, coaches, wagons, parts and track fixtures-for which no refund of unutilised input tax credit shall be allowed where input tax rates exceed output tax rates; interpretation follows the First Schedule to the Customs Tariff Act, 1975. The notification is effective 1 July 2017.</description>
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