Specifying supplies of Goods in respect of which no refund of unutilized input tax credit shall be allowed U/s 54(3) of the Sikkim Goods and Services Tax Act, 2017

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....IFICATION  No. 5/2017-State Tax (Rate) Date: 30.06.2017 In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3) of the Table below and falling und....

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.... Woven fabrics of manmade textile 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 tend....

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.... 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" and "Chapter" shall mean respectively a tariff item, sub-heading....