No refund of unutilised input tax credit for specified services under GST notification, refund entitlement disallowed immediately. No refund of unutilised input tax credit is prescribed where supplies consist of the services specified in sub-item (b) of item 5 of Schedule II to the Jammu and Kashmir Goods and Services Tax Act; the Government has notified that no refund shall be allowed under the Act in respect of such specified services, with the notification taking immediate effect.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
No refund of unutilised input tax credit for specified services under GST notification, refund entitlement disallowed immediately.
No refund of unutilised input tax credit is prescribed where supplies consist of the services specified in sub-item (b) of item 5 of Schedule II to the Jammu and Kashmir Goods and Services Tax Act; the Government has notified that no refund shall be allowed under the Act in respect of such specified services, with the notification taking immediate effect.
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