No refund of unutilised input tax credit on specified services restricts refund claims under GST, effective from the notified commencement. Notifies that no refund of unutilised input tax credit shall be allowed under the refund provision of the Goa Goods and Services Tax framework in respect of the supply of services specified in sub item (b) of item 5 of Schedule II, establishing a restriction on refund entitlement for that category of services and prescribing the notification's commencement.
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 on specified services restricts refund claims under GST, effective from the notified commencement.
Notifies that no refund of unutilised input tax credit shall be allowed under the refund provision of the Goa Goods and Services Tax framework in respect of the supply of services specified in sub item (b) of item 5 of Schedule II, establishing a restriction on refund entitlement for that category of services and prescribing the notification's commencement.
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