15/2017-Central Tax (Rate) ,dt. 28-06-2017 To notify the supplies not eligible for refund of unutilized ITC under CGST Act

15/2017-Central Tax (Rate) ,dt. 28-06-2017 To notify the supplies not eligible for refund of unutilized ITC under CGST Act

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 15/2017-Central Tax (Rate)

New Delhi, the 28^th 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 1^st day of July, 2017.

 

[F. No.334/1/2017 -TRU]

 

(Ruchi Bisht)

Under Secretary to the Government of India