Notification No. 12/2017 - Integrated Tax (Rate) Explained

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Notification No. 12/2017 - Integrated Tax (Rate): To notify the supplies not eligible for refund of unutilized ITC under IGST Act

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

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