Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed
05\/2017 Dated:- 28-6-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\n(Department of Revenue)
\nNotification No.5\/2017-Integrated Tax (Rate)
\nNew Delhi, the 28th June, 2017
\nG.S.R. 670(E). – In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, 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 specified in the corresponding entry in column (2) of the said Table, in respect of which no refund of unutilised input tax credit shall be allowed, wher<\/p>\n
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\n\t1C.
\n\t1509
\n\tOlive oil and its fractions, whether or not refined, but not chemically modified.
\n\t1D.
\n\t1510
\n\tOther oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
\n\t1E.
\n\t1511
\n\tPalm oil and its fractions, whether or not refined, but not chemically modified.
\n\t1F.
\n\t1512
\n\tSunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
\n\t1G.
\n\t1513
\n\tCoconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
\n\t1H.
\n\t1514
\n\tRape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
\n\t1I.
\n\t1515
\n\tOther fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
\n\t1J.
\n\t1516
\n\tVegetable fats and oi<\/p>\n
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\nWoven fabrics of other vegetable textile fibres, paper yarn
\n5.
\n5407, 5408
\nWoven fabrics of manmade textile materials
\n6.
\n 5512 to 5516
\nWoven fabrics of manmade staple fibres
\n2[6A
\n5608
\nKnotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
\n\t7[6AA.
\n\t5605
\nImitation zari thread or yarn made out of Metallised polyester film \/plastic film;
\nExplanation: This entry shall apply for refund of input tax credit only on polyester film \/plastic film]
\n6B
\n5801
\nCorduroy fabrics
\n6C
\n5806
\nNarrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).]
\n7.
\n60
\nKnitted or crocheted fabrics [All goods]
\n8.
\n8601
\nRail locomotives powered from an external source of electricity or by electric accumulators
\n9.
\n8602
\nOther rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
\n10.
\n8603\n<\/p>\n
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\n(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 (51 of 1975).
\n(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.
\n2. This notification shall come into force with effect from the 1st day of July, 2017.
\n[F.No.354\/117\/2017-TRU]
\n(Mohit Tewari)
\nUnder Secretary to the Government of India
\n****************
\nNotes:
\n1. Inserted vide notification no. 29\/2017 dated 22-9-2017
\n2. Substituted vide notification no. 46\/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as
\n1[6A
\n5801
\nCorduroy fabrics.]
\n3. Inserted vide Notification No. 21\/2018- Integrated Tax (Rate) dated 26-07-2018
\n4. Substitut<\/p>\n
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