Notification 15/2017 - UTGST Rate
Date: June 28, 2017
Effective From: June 28, 2017
Subject
To notify the supplies not eligible for refund of unutilised ITC under UTGST Act
Content
G.S.R......(E).- In exercise of the powers conferred by clause (xiv) of section 21 of the Union Territory Goods and Services Tax , 2017 (14 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 u…