Goods and Services Tax Act, 2017 in respect of which no refund of unutilised input tax credit shall be allowed.

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...., as specified in the corresponding entry in column (2) of the said Table, in respect of which no refund of unutilised 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 of such goods (other than nil rated or fully exempt supplies). ============= Document 1 इसे वेबसाईट www.govtpressmp.nic.in से भी डाउन लोड किया जा सकता है. ध्य प्रदेश क्रमांक 319] शाà¤....

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....t has accumulated on account of rate of tax on inputs 637 638 मध्यप्रदेश राजपत्र, दिनांक 30 जून 2017 being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies). S. Tariff item, No. heading, sub- heading or TABLE Description of Goods Chapter (1) (2) 1. 5007 Woven fabrics of silk 2 5111 to 5113 Woven brics of Rail locomotives powered from an external source of electricity or by electric accumulators 6. 5512 to 5516 7. 8. 60 8601 ven fabrics of manmade textile W....