{"id":6861,"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":"specifying-supplies-of-goods-in-respect-of-which-no-refund-of-unutilized-input-tax-credit-shall-be-allowed-u-s-54-3-of-the-sikkim-goods-and-services-tax-act-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6861","title":{"rendered":"Specifying supplies of Goods in respect of which no refund of unutilized input tax credit shall be allowed U\/s 54(3) of the Sikkim Goods and Services Tax Act, 2017"},"content":{"rendered":"<p>Specifying supplies of Goods in respect of which no refund of unutilized input tax credit shall be allowed U\/s 54(3) of the Sikkim Goods and Services Tax Act, 2017<br \/>5\/2017-State Tax (Rate) Dated:- 30-6-2017 Sikkim SGST<br \/>GST &#8211; States<br \/>Sikkim SGST<br \/>Sikkim SGST<br \/>GOVERNMENT OF SIKKIM<br \/>\nFINANCE, REVENUE AND EXPENDITURE DEPARTMENT<br \/>\nCOMMERCIAL TAXES DIVISION<br \/>\nGANGTOK<br \/>\nNOTIFICATION No. 5\/2017-State Tax (Rate)<br \/>\nDate: 30.06.2017<br \/>\nIn exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Sikkim Goods and Services Tax Act, 2017 (9 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 belo<\/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=121323\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> paper yarn<br \/>\n5.<br \/>\n5407, 5408<br \/>\nWoven fabrics of manmade textile materials<br \/>\n6.<br \/>\n5512 to 5516<br \/>\nWoven fabrics of manmade staple fibres<br \/>\n7.<br \/>\n60<br \/>\nKnitted or crocheted fabrics [All goods]<br \/>\n8.<br \/>\n8601<br \/>\nRail locomotives powered from an external source of electricity or by electric accumulators<br \/>\n9.<br \/>\n8602<br \/>\nOther rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof<br \/>\n10.<br \/>\n8603<br \/>\nSelf-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604<br \/>\n11.<br \/>\n8604<br \/>\nRailway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)<br \/>\n12.<br \/>\n8605<br \/>\nRailway or tramw<\/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=121323\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Specifying supplies of Goods in respect of which no refund of unutilized input tax credit shall be allowed U\/s 54(3) of the Sikkim Goods and Services Tax Act, 20175\/2017-State Tax (Rate) Dated:- 30-6-2017 Sikkim SGSTGST &#8211; StatesSikkim SGSTSikkim SGSTGOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK NOTIFICATION No. 5\/2017-State Tax (Rate) &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6861\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Specifying supplies of Goods in respect of which no refund of unutilized input tax credit shall be allowed U\/s 54(3) of the Sikkim Goods and Services Tax Act, 2017&#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-6861","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6861","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=6861"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6861\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6861"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6861"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}