No refund of unutilised input tax credit for specified services under sub section (3) of section 54 of the GST law. Notification prescribes a no refund of unutilised input tax credit where refunds under the relevant refund provision are concerned, specifically applying to supplies of services identified in sub item (b) of item 5 of Schedule II of the Himachal Pradesh GST Act; the restriction is effected by state notification and takes effect from the stated commencement date.
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 sub section (3) of section 54 of the GST law.
Notification prescribes a no refund of unutilised input tax credit where refunds under the relevant refund provision are concerned, specifically applying to supplies of services identified in sub item (b) of item 5 of Schedule II of the Himachal Pradesh GST Act; the restriction is effected by state notification and takes effect from the stated commencement date.
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