NTF NO. 12/2017 - Integrated Tax (Rate), DATE 28/06/2017
- Document type
- Rule
- Dated
- Category
- YEAR 2017
To notify the supplies not eligible for refund of unutilized ITC under IGST Act
To notify the supplies not eligible for refund of unutilized ITC under IGST Act
G.S.R (E) - In exercise of the powers conferred by clause (xiii) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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 that no refund of unutilised input tax credit shall be allowed under clause (xiii) of section 20 of the said Integrated Goods and Services Tax Act, read with sub-section (3) of section 54 of the said Central Goods And Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act, 2017.
2. This notification shall come into force with effect from the 1st day of July, 2017.
[F. No.334/1/2017 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India