Notification No. 15/2017 – Central Tax (Rate): To notify the supplies not eligible for refund of unutilized ITC under CGST Act

Important Keyword: F. No.334/1/2017 -TRU, Notification No. 15/2017 – Central Tax (Rate), 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. 15/2017 – Central 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 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.

(Ruchi Bisht)
Under Secretary to the
Government of India

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Web Stories: Notification No. 20/2017 – Central Tax (Rate): Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc., admission to planetarium, and, also to provide option to GTA & transport of passengers by motor cab service providers to avail full ITC & discharge Central Goods and Services Tax @ 6%

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1000987/ENG/Notifications