05-2017 RATE
The Odisha G a z e t t e
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1137 CUTTACK, THURSDAY, JUNE 29, 2017/ASADHA 8, 1939
FINANCE DEPARTMENT
NOTIFICATION
The 29th June, 2017
S.R.O. No. 299/ 2017— In exercise of the powers conferred by clause (ii) of the proviso to sub- section (3) of section 54 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify 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.
No. |
Tariff item,
heading, sub- heading or Chapter |
Description of Goods |
| (1) 1. | (2) 5007 | (3) Woven fabrics of silk or of silk waste |
st
| 2.
3. |
5111 to 5113
5208 to 5212 |
Woven fabrics of wool or of animal hair
Woven fabrics of cotton |
| 4. | 5309 to 5311 | Woven fabrics of other vegetable textile fibres, paper yarn |
| 5.
6. |
5407, 5408
5512 to 5516 |
Woven fabrics of manmade textile materials
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 |
| 9. | 8602 | electric accumulators
Other rail locomotives; locomotive tenders; such as Diesel-electric |
| 10. | 8603 | locomotives, Steam locomotives and tenders thereof
Self-propelled railway or tramway coaches, vans and trucks, other |
| than those of heading 8604 | ||
| 11.
12. |
8604
8605 |
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) Railway or tramway passenger coaches, not self-propelled; luggage |
| 13. | 8606 | vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)
Railway or tramway goods vans and wagons, not self-propelled |
| 14. | 8607 | Parts of railway or tramway locomotives or rolling-stock; such as |
| 15. | 8608 | Bogies, bissel-bogies, axles and wheels, and parts thereof
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 |
Explanation. –
- 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).
- 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 1 day of July, 2017.
[No. 19845-FIN-CT1-TAX—0022-2017] By order of the Governor
S. Rout
Deputy Secretary to Government
Printed and published by the Director of Printing, Stationery and Publication, Odisha, Cuttack-10
Ex. Gaz. 465—173+880
