No refund of unutilised input tax credit Sec. 54(3)(ii).

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....exercise of the powers conferred by clause (ii) of the first proviso to sub-section (3) of section 54 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, 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 under the tariff item, heading, sub-heading or Chapter, ....

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....12 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 10 8603 Self-propelled railway or tramwa....

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....-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, heading or chapter, as specified in the First Schedule to the Custom....

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.... (i) zero-rated supplies made without payment of tax; (ii) where the credit rate has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempted suppliles), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council. Accordingly the Government of Kerala o....