No refund for unutilized tax credit of certain supply of goods under section 54(3).
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....) of the proviso to sub-section (3) of section 54 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is hereby pleased to notify the goods, the description of which is specified in column (3) of the Table below and falling under the tarif....
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....abrics of manmade taxtile materials 6. 5512 to 5516 Woven fabrics of manmade staple fibres 7. 60 Knitted or crocheted fabrics [All goods] 8. 8601 Rail locomotives powered from an external source of electricity or by electric accumulators 9. 8602 Other rail locomotives, locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof....
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....ack fixtures and fittings; mechanical (including electro-mechanical) signaling, safety of traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing Explanation. - (1) In this Table, "tariff item", "sub-heading", "heading" and "chapter" shall mean respectively a tariff item, sub-heading, hea....
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