Notification 5/2017 - Integrated Tax Rate
Date: June 28, 2017
Effective From: June 28, 2017
Subject
Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed
Content
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) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3)…