Notification under section 54(3) of Rajasthan Goods and Services Tax Act, 2017 notifying the supplies of services for which no refund of unutilised ITC shall be allowed - F.12(56)FD/Tax/2017-Pt-I-53 - Rajasthan SGST
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No refund of unutilised input tax credit for specified services under Rajasthan GST, effective prospectively. 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 of the Rajasthan GST Act, exercising the refund provision of the Act on the Council's recommendation; the notification takes effect from the first day of July, 2017.
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 Rajasthan GST, effective prospectively.
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 of the Rajasthan GST Act, exercising the refund provision of the Act on the Council's recommendation; the notification takes effect from the first day of July, 2017.
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