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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..... . 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 description of which is specified in column ( .....

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..... ven fabrics of manmade textile materials 11. 5512 to 5516 Woven fabrics of manmade staple fibres 12. 60 Knitted or crocheted fabrics [All goods] 13. 8601 Rail locomotives powered from an external source of electricity or by electric accumulators 14. 8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 15. 8603 Se .....

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..... ectro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port 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 Custo .....

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