[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).

 

3[Provided that:-

  1. nothing contained in this notification shall apply to the input tax credit accumulated on supplies received on or after the 1st day of August, 2018, in respect of goods mentioned at serial numbers 1, 2, 3, 4, 5, 6, 6A, 6B, 6C and 7 of the Table below; and
  2. in respect of said goods, the accumulated input tax credit lying unutilised in balance, after payment of tax for and upto the month of July, 2018, on the inward supplies received up to the 31st day of July 2018, shall lapse.]

 

 

TABLE

 

S.

No.

Tariff item, heading, sub-

heading or

Chapter

Description of Goods

(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

2[6A

5608

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials

4[A.

5605

Imitation zari thread or yarn made out of Metallised polyester film /plastic film;

Explanation: This entry shall apply for refund of input tax credit only on polyester film /plastic

film”]

6B

5801

Corduroy fabrics

6C

5806

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)]

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)

13.

8606

Railway or tramway goods vans and wagons, not self-propelled

14.

8607

Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof

15.

8608

Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing

1

 Explanation. –  

 

  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).

 

  1.  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.

 

2. This notification shall come into force with effect from the 1st day of July, 2017.

 

[F.No.354/117/2017-TRU]

 

 

(Mohit Tewari)

Under Secretary to the Government of India

 

 

Notes:

 

Sr. No.

Change

Notification No.

Applicability date

Particulars of change

Remarks

1

Inserted

29/2017- Union Territory Tax (Rate) dated September 22, 2017

September 29, 2017

----

----

2

Substituted

44/2017- Union Territory Tax (Rate) dated November 14, 2017

November 15, 2017

Before it was read as-

1[6A

5801

Corduroy fabrics]

 

 

----

3

Inserted

20/2018- Union Territory Tax (Rate) dated July 26, 2018

July 26, 2018

----

----

4

Inserted

20/2023- Union Territory Tax (Rate) dated October19, 2023

October 20, 2023

----

....