Important Keyword: IGST, F. No. 334/ 1/ 2017 -TRU, Notification No. 12/2017 – Integrated Tax (Rate), Section 20(xiii) IGST Act 2017, Section 54(3) CGST Act 2017.

[F. No. 334/1/2017 -TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 28^th June, 2017

Notification No. 12/2017 – Integrated Tax (Rate)

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

G. S. R……(E). – In exercise of the powers conferred by clause (xiii) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 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 unutilized input tax credit shall be allowed under clause (xiii) of section 20 of the said Integrated Goods and Services Tax Act, read with 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, 2017.

2. This notification shall come into force with effect from the 1^st day of July, 2017.

(Ruchi Bisht)
Under Secretary to the
Government of India

Read More: Notification No. 13/2017 – Integrated Tax (Rate): To notify specialized agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under Integrated Goods and Services Tax Act

Web Stories: Notification No. 13/2017 – Integrated Tax (Rate): To notify specialized agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under Integrated Goods and Services Tax Act

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1001186/ENG/Notifications