Notification 15/2017 - Central Tax Rate
Date: June 28, 2017
Effective From: June 28, 2017
Subject
To notify the supplies not eligible for refund of unutilized ITC under CGST Act
Content
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 service…