No refund of unutilised input tax credit barred for specified construction service supplies under GST notification effective prospectively. The State notification disallows refund claims of unutilised input tax credit under sub-section (3) for supplies of services specified in sub-item (b) of item 5 of Schedule II, excluding such credit from refundable amounts and thereby modifying the refund mechanism for those service supplies effective 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 barred for specified construction service supplies under GST notification effective prospectively.
The State notification disallows refund claims of unutilised input tax credit under sub-section (3) for supplies of services specified in sub-item (b) of item 5 of Schedule II, excluding such credit from refundable amounts and thereby modifying the refund mechanism for those service supplies effective from the first day of July, 2017.
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