NOTIFYING THE GOODS ON WHICH REFUND OF UNUTILIZED INPUT TAX CREDIT SHALL NOT BE ALLOWED. - G.O.Ms. No. 264 - Andhra Pradesh SGST

NOTIFICATIONS BY GOVERNMENT REVENUE DEPARTMENT (Commercial Taxes-II) NOTIFYING THE GOODS ON WHICH REFUND OF UNUTILIZED INPUT TAX CREDIT SHALL NOT BE ALLOWED. [G.O.Ms. No. 264, Revenue (Commercial Taxes-II), 29th June, 2017.] NOTIFICATION In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of Section 54 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) , the 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, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, in respect of which no refund of un utilised 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). Dr. D. SAMBASIVA RAO, Special Chief Secretary to Government.