Notification No. 5/2017 Union territory tax (Rate) DT on 28^th June, 2017, GST

 

The Extract of GST Notification No. 5/2017-Union territory tax (Rate) is

 

Given below:

           

 Notification No. 5/2017 – Union territory tax (Rate), GST

 

 

 

 

 

 

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

 

Notification No.5/2017-Union Territory Tax (Rate)

 

New Delhi, the 28th June, 2017

 

G.S.R. (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 21 of the Union Territory Goods and Services Tax Act, 2017 (14 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, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies).

 

		TABLE
S.	Tariff item,	Description of Goods
No.	heading, sub-
	heading or
	Chapter
(1)	(2)	(3)
1.	5007	Woven fabrics of silk or of silk waste
2.	5111 to 5113	Woven fabrics of wool or of animal hair
3.	5208 to 5212	Woven fabrics of cotton
4.	5309 to 5311	Woven fabrics of other vegetable textile fibres, paper yarn
5.	5407, 5408	Woven fabrics of manmade textile 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,  post  office  coaches  and  other  special  purpose  railway  or
		tramway  coaches,  not  self-propelled  (excluding  those  of  heading
		8604)
		1