9911796707
TMI BlogNo refund of unutilised input tax credit Sec. 54(3)(ii).X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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, as the case may be, as specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 tramway coaches, vans and trucks, other than those of heading 8604 11 8604 Railway or tramway maintenance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Customs Tariff Act, 1975 (Central Act 51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 on recommendations of the council has decided to exempt notify the goods in respect of which no refund of unutilised unput tax credit shall be allowed, where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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