| Date: |
28-06-2017
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| Notification No: |
Notification No. 15/2017 - Central Tax (Rate)
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| Issuing Authority: |
GST
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| Type: |
Central 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 CGST Act
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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 15/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R......(E).- In exercise of the powers conferred by 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 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.
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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