Non-availability of ITC refund for specified services under section 54(3) bars refund claims for those services. Notification under the Odisha GST Act disallows refund of unutilised input tax credit under sub section (3) of section 54 where the supply comprises the services specified in sub item (b) of item 5 of Schedule II; it creates a procedural bar to refund claims for those services and is issued by the State Government on the GST Council's recommendation.
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.
Non-availability of ITC refund for specified services under section 54(3) bars refund claims for those services.
Notification under the Odisha GST Act disallows refund of unutilised input tax credit under sub section (3) of section 54 where the supply comprises the services specified in sub item (b) of item 5 of Schedule II; it creates a procedural bar to refund claims for those services and is issued by the State Government on the GST Council's recommendation.
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