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    <title>Refund of unutilised input tax credit.</title>
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    <description>Notification under the proviso to section 54(3) precludes refund of unutilised input tax credit for specified goods where input tax rates exceed output tax rates (excluding nil or fully exempt supplies). A table lists affected textile fabrics, knitted fabrics and certain railway locomotives, coaches, wagons, parts and track fixtures by tariff references. Interpretation follows the First Schedule to the Customs Tariff Act, 1975, and the notification commences on the first day of July, 2017.</description>
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      <description>Notification under the proviso to section 54(3) precludes refund of unutilised input tax credit for specified goods where input tax rates exceed output tax rates (excluding nil or fully exempt supplies). A table lists affected textile fabrics, knitted fabrics and certain railway locomotives, coaches, wagons, parts and track fixtures by tariff references. Interpretation follows the First Schedule to the Customs Tariff Act, 1975, and the notification commences on the first day of July, 2017.</description>
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