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Notification No.5/2017-Central Tax (Rate),dt. 28/06/2017

[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-Central 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), 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 the 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)

(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)

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


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).
  2. 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.
  3. 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

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