{"id":6457,"date":"2017-06-30T00:00:00","date_gmt":"2017-06-29T18:30:00","guid":{"rendered":""},"modified":"2017-06-30T00:00:00","modified_gmt":"2017-06-29T18:30:00","slug":"goods-and-services-tax-act-2017-in-respect-of-which-no-refund-of-unutilised-input-tax-credit-shall-be-allowed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6457","title":{"rendered":"Goods and Services Tax Act, 2017 in respect of which no refund of unutilised input tax credit shall be allowed."},"content":{"rendered":"<p>Goods and Services Tax Act, 2017 in respect of which no refund of unutilised input tax credit shall be allowed.<br \/>FA-3-36\/2017-1-V-(66) Dated:- 30-6-2017 Madhya Pradesh SGST<br \/>GST &#8211; States<br \/>Madhya Pradesh SGST<br \/>Madhya Pradesh SGST<br \/>NOTIFICATION<br \/>\nBhopal, Dated: 30\/06\/2017<br \/>\nNo. F-A-3\/36\/2017\/1\/FIVE (66)<br \/>\nIn exercise of the powers conferred be clause (ii) of the proviso to sub-section (3) of section 54 of the Madhya Pradesh Goods and Service Tax Act, 2017 (No. 19 of 2017), the State 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, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output s<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121005\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bc 9, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 1939<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a4\u00c2\u00af, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2<br \/>\nNo. F A 3-36\/2017\/1\/FIVE(66)<br \/>\nNOTIFICATION<br \/>\nBhopal, Dated: 30\/06\/2017<br \/>\nIn exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of<br \/>\nsection 54 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the<br \/>\nState Government, on the recommendations of the Council, hereby notifies the goods, the<br \/>\ndescription of which is specified in column (3) of the Table below and falling under the tariff<br \/>\nitem, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding<br \/>\nentry in column (2) of the said Table, in respect of which no refund of unutilised input tax<br \/>\ncredit shall be allowed, where the credit has accumulated on account of rate of tax on inputs<br \/>\n637<br \/>\n638<br \/>\n\u00c3\u00a0\u00c2<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121005\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>tramway maintenance or service vehicles, whether or not<br \/>\nself-propelled (for example, workshops, cranes, ballast tampers,<br \/>\ntrackliners, testing coaches and track inspection vehicles)<br \/>\nRailway or tramway passenger coaches, not self-propelled, luggage<br \/>\nvans, post office coaches and other special purpose railway or<br \/>\ntramway coaches, not self-propelled (excluding those of heading<br \/>\n8604)<br \/>\nself-propelled (excluding those of hes<br \/>\nRailway or tramway goods vans and wagons, not self-propelled<br \/>\nParts of railway or tramway locomotives or rolling-stock, such as<br \/>\nBogies, bissel-bogies, axles and wheels, and parts thereof<br \/>\n15.<br \/>\n8608<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017<br \/>\n638 (1)<br \/>\nRailway or tramway track fixtures and fittings; mechanical (including<br \/>\nelectro-mechanical) signalling, safety or traffic control equipment for<br \/>\nrailways, tramways, roads, inland waterways, p<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=121005\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Goods and Services Tax Act, 2017 in respect of which no refund of unutilised input tax credit shall be allowed.FA-3-36\/2017-1-V-(66) Dated:- 30-6-2017 Madhya Pradesh SGSTGST &#8211; StatesMadhya Pradesh SGSTMadhya Pradesh SGSTNOTIFICATION Bhopal, Dated: 30\/06\/2017 No. F-A-3\/36\/2017\/1\/FIVE (66) In exercise of the powers conferred be clause (ii) of the proviso to sub-section (3) of section 54 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6457\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Goods and Services Tax Act, 2017 in respect of which no refund of unutilised input tax credit shall be allowed.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6457","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6457","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6457"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6457\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}