Refund prohibition for unutilised input tax credit applies to specified services under GST, preventing refunds for that service category. The Governor has notified that refund of unutilised input tax credit shall not be allowed where the supply comprises the services specified in sub-item (b) of item 5 of Schedule II of the Uttar Pradesh Goods and Services Tax Act, 2017. This restriction is issued under the refund provision of the Act and took effect 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.
Refund prohibition for unutilised input tax credit applies to specified services under GST, preventing refunds for that service category.
The Governor has notified that refund of unutilised input tax credit shall not be allowed where the supply comprises the services specified in sub-item (b) of item 5 of Schedule II of the Uttar Pradesh Goods and Services Tax Act, 2017. This restriction is issued under the refund provision of the Act and took effect from the first day of July, 2017.
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