Specifying supplies of Goods in respect of which no refund of unutilized input tax credit shall be allowed U/s 54(3) OF the Odisha Goods and Services Tax Act, 2017
S.R.O. No. 299/2017 Dated:- 29-6-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 29th June, 2017
S.R.O. No. 299/2017- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, heading, sub-heading
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le materials
6.
5512 to 5516
Woven fabrics of manmade staple fibres
7.
60
Knitted or crocheted 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 or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)
12.
8605
Railway or tramway passenger coaches, not self-propelled; luggage vans, pos
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