no refund of unutilized input tax credit accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods.

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....The 30th June, 2017 No. S.O.29/P.A.5/2017/S.54/2017.- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to notify the goods, the description of which....

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....other vegetable textile fibres, paper yarn 10. 5407, 5408 Woven fabrics of manmade textile materials 11. 5512 to 5516 Woven fabrics of manmade staple fibres 12. 60 Knitted or crocheted fabrics [All goods] 13. 8601 Rail locomotives powered from an external source of electricity or by electric accumulators 14. 8602 Other rail locomotives; locomotive tende....

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....s, axles and wheels, and parts thereof 20. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or 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" ....