Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Himachal Pradesh: No Refund on Unutilized Input Tax Credit for Specific Services u/s 54(3) of GST Act 2017.</h1> The Himachal Pradesh government, under Notification No. 15/2017-State Tax (Rate), has declared that no refund of unutilized input tax credit will be permitted for certain services. This decision is made under the authority of sub-section (3) of Section 54 of the Himachal Pradesh Goods and Services Tax Act, 2017, based on the recommendations of the GST Council. The specified services are detailed in sub-item (b) of item 5 of Schedule II of the Act. This notification is effective from July 1, 2017, as ordered by the Principal Secretary of the Excise and Taxation Department.