No refund for unutilized tax credit of certain supply of services under section 54(3) of the Gujarat Goods and Services Tax Act, 2017 - 15/2017-State Tax(Rate) - Gujarat SGST

No refund of unutilised input tax credit: specified services excluded from refund under state GST notification.

No refund of unutilised input tax credit shall be allowed under the refund provision where the supply pertains to the services identified in sub item (b) of item 5 of Schedule II to the Gujarat Goods and Services Tax Act, thereby excluding that class of service supplies from refund eligibility under the state GST framework.