| Date: |
28-06-2017
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| Notification No: |
Notification No. 12/2017 - Integrated Tax (Rate)
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| Issuing Authority: |
GST
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| Type: |
Integrated Tax (Rate)
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| File No: |
F. No.334/1/2017 -TRU |
| Subject: |
To notify the supplies not eligible for refund of unutilized ITC under IGST Act
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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 12/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
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.
(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No.334/1/2017 -TRU]
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