No refund of unutilized input tax credit where the credit has accumulated on account of rate of tax on inputs.

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....he 28th June, 2017 No. GST/24/2017.-In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7of 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 under the tariff item....

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....-made textile materials 6. 5512 to 5516 Woven fabrics of man-made 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. ....

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....s 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, heading or chapter, as....