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TMI BlogRestriction on refund of un-utlised ITC 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 and fully exempt supplies).X X X X Extracts X X X X X X X X Extracts X X X X ..... D 48 CSL 2017, Bengaluru, dated: 29.06.2017. In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) , the Government of Karnataka, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3) of the Table below an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n fabrics of wool or of animal hair 3. 5208 to 5212 Woven fabrics of cotton 4. 5309 to 5311 Woven fa brics of other vegetable textile fibres, paper yarn 5. 5407, 5408 Woven fabrics of man-made textile materials 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t self-propelled (for example, workshops, cranes, ballast tampers, trackline rs, testing coaches and track inspection veh icles) 12. 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of headi ng 8604) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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, 1975 , including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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