No refund of unutilised input tax credit: disallowed for services specified in Schedule II from the notified commencement. The Governor, on the recommendations of the Council and under the Tamil Nadu Goods and Services Tax Act, notifies that no refund of unutilised input tax credit shall be allowed under the Act's refund provision in respect of supplies of services specified in sub-item (b) of item 5 of Schedule II; the notification fixes the prohibition to come into force from the notified commencement.
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: disallowed for services specified in Schedule II from the notified commencement.
The Governor, on the recommendations of the Council and under the Tamil Nadu Goods and Services Tax Act, notifies that no refund of unutilised input tax credit shall be allowed under the Act's refund provision in respect of supplies of services specified in sub-item (b) of item 5 of Schedule II; the notification fixes the prohibition to come into force from the notified commencement.
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