NOTIFYING THE SUPPLY OF SERVICES SPECIFIED IN SUB-ITEM (B) OF ITEM 5 OF SCHEDULE II ON WHICH REFUND OF UNUTILIZED INPUT TAX CREDIT SHALL NOT BE ALLOWED. - G.O.Ms. No. 265 - Andhra Pradesh SGST
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Refund of unutilised input tax credit barred for specified services; notification prevents refund claims for those supplies. The State Government notifies that no refund of unutilised input tax credit shall be allowed in respect of supplies of services specified in sub item (b) of item 5 of Schedule II, rendering taxpayers supplying those services ineligible to claim refund under the statutory refund provisions; the notification takes effect from the commencement date set in the notification.
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.
Refund of unutilised input tax credit barred for specified services; notification prevents refund claims for those supplies.
The State Government notifies that no refund of unutilised input tax credit shall be allowed in respect of supplies of services specified in sub item (b) of item 5 of Schedule II, rendering taxpayers supplying those services ineligible to claim refund under the statutory refund provisions; the notification takes effect from the commencement date set in the notification.
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