Notifying the commodity “Corduroy fabrics”, in respect of which no refund of unutilized 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

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..... Taxes (B) Department NOTIFICATION G. O. (P) No. 146/2017/TAXES Dated, Thiruvananthapuram, 15 th November, 2017 S. R. O. No. 722/2017.- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby makes .....

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..... rsuant to the decision taken in the 21st Goods and Services Tax Council Meeting, the Government of Kerala have decided to notify the commodity Corduroy fabrics , in respect of which no refund of unutilized 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. The notification is intended .....

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