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 descrip .....

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..... e 7. 5111 to 5113 Woven fabrics of wool or of animal hair 8. 5208 to 5212 Woven fabrics of cotton 9. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 10. 5407, 5408 .....

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..... Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 17. 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coa .....

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..... pter shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) . (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 , including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to t .....

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