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    <title>Notifying the commodity “Corduroy fabrics”, in respect of which no refund of unutilized input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies</title>
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    <description>Kerala has added corduroy fabrics (commodity code 5801) to the list of goods for which no refund of unutilized input tax credit will be allowed where the credit accumulated because the tax rate on inputs exceeded the tax rate on outputs, by amending the prior notification under the Kerala SGST framework.</description>
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