Refund prohibition for unutilized input tax credit on specified services under State GST; notification precludes refunds for those supplies. No refund of unutilized input tax credit is notified for services specified in sub item (b) of item 5 of Schedule II of the State GST Act; the State government, under section 54(3) and on the GST Council's recommendation, excludes such supplies from the refund mechanism, with the notification taking effect from the first day of the notified month.
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 unutilized input tax credit on specified services under State GST; notification precludes refunds for those supplies.
No refund of unutilized input tax credit is notified for services specified in sub item (b) of item 5 of Schedule II of the State GST Act; the State government, under section 54(3) and on the GST Council's recommendation, excludes such supplies from the refund mechanism, with the notification taking effect from the first day of the notified month.
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