No refund of unutilised input tax credit for specified services under section 54(3), restricting refund claims for those supplies. No refund of unutilised input tax credit shall be allowed under sub section (3) of section 54 of the Assam Goods and Services Tax Act for supplies of services specified in sub item (b) of item 5 of Schedule II; the Governor, on Council recommendation and being satisfied of public interest, notified this restriction effective from the stated commencement date.
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 section 54(3), restricting refund claims for those supplies.
No refund of unutilised input tax credit shall be allowed under sub section (3) of section 54 of the Assam Goods and Services Tax Act for supplies of services specified in sub item (b) of item 5 of Schedule II; the Governor, on Council recommendation and being satisfied of public interest, notified this restriction effective from the stated commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
