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    <title>Notifies the goods no refund of unutilized input tax credit.</title>
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    <description>The notification under the Maharashtra Goods and Services Tax Act, 2017 declares that no refund of unutilized input tax credit shall be allowed for specified goods where credit accumulated because the rate of tax on inputs is higher than the rate on output supplies (other than nil-rated or fully exempt supplies). A Table lists affected tariff items-including specified woven and knitted fabrics and railway rolling stock, parts and signalling equipment-and the First Schedule to the Customs Tariff Act, 1975 governs tariff interpretation. The notification is effective from 1 July 2017.</description>
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