Notification No. 15/2017-Union Territory Tax (Rate): To notify the supplies not eligible for refund of unutilised ITC under UTGST Act

Important Keyword: Section 21(xiv) UTGST Act 2017, Section 54(3) CGST Act 2017, F. No.334/1/2017 -TRU, Notification No. 15/2017-Union Territory Tax (Rate).

[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-Union Territory 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 (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 under clause (xiv) of section 21 of the said Union Territory 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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Official Income Tax Return filing website: https://incometaxindia.gov.in/