No refund of unutilised input tax credit for specified Schedule II services, effective from July implementation date. The notification invokes section 54(3) of the Puducherry GST Act, 2017 to specify that no refund of unutilised input tax credit shall be allowed for services specified in sub-item (b) of item 5 of Schedule II; the restriction takes effect from 1 July 2017.
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Provisions expressly mentioned in the judgment/order text.
No refund of unutilised input tax credit for specified Schedule II services, effective from July implementation date.
The notification invokes section 54(3) of the Puducherry GST Act, 2017 to specify that no refund of unutilised input tax credit shall be allowed for services specified in sub-item (b) of item 5 of Schedule II; the restriction takes effect from 1 July 2017.
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