https://www.taxtmi.com/notifications?id=120815 Notification specifies goods, by Customs Tariff references, for which no refund of unutilised input tax credit shall be allowed where credit accumulated because the tax rate on inputs is higher than the tax rate on output supplies (excluding nil-rated or fully exempt supplies). It applies the interpretive rules of the First Schedule to the Customs Tariff Act, 1975 to construe tariff references and is issued under the proviso to sub-section (3) of section 54 of the State GST Act on GST Council recommendations. en-us Fri, 30 Jun 2017 00:00:00 +0530 Thu, 20 Jul 2017 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=120815 Notification specifies goods, by Customs Tariff references, for which no refund of unutilised input tax credit shall be allowed where credit accumulated because the tax rate on inputs is higher than the tax rate on output supplies (excluding nil-rated or fully exempt supplies). It applies the interpretive rules of the First Schedule to the Customs Tariff Act, 1975 to construe tariff references and is issued under the proviso to sub-section (3) of section 54 of the State GST Act on GST Council recommendations. Notifications GST - States Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=120815