| Date: |
28-06-2017
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| Notification No: |
Notification No. 15/2017 - Union Territory Tax (Rate)
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| Issuing Authority: |
GST
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| Type: |
Union Territory Tax (Rate)
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| File No: |
F. No.334/1/2017 -TRU |
| Subject: |
To notify the supplies not eligible for refund of unutilised ITC under UTGST Act
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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 15/2017-Union Territory Tax (Rate)
New Delhi, the 28th June, 2017
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 1st day of July, 2017.
[F. No.334/1/2017 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
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