Notify the goods which no refund of unutilised input tax credit

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....o sub-section (3) of section 54 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh on the recommendations of Goods and Services Tax Council is pleased to notify the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, heading, sub-heading or Chapter, as the case may be, as specified in ....

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....ics [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. 10. 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604. 11. 8604 Railway or tramway maintenance ....