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of <h1>Andhra Pradesh GST Act: No Refund on Unutilized Input Tax Credit for Certain Services from July 1, 2017, Per Section 54(3).</h1> The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, has issued a notification stating that no refund of unutilized input tax credit will be allowed for the supply of services specified in sub-item (b) of item 5 of Schedule II. This decision, made on the recommendations of the Council, is enacted under the authority of sub-section (3) of Section 54 of the Act. The notification is effective from July 1, 2017.
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