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of <h1>Tripura GST Act: No Refund on Unutilized ITC for Specific Services u/s 54(3), Effective July 1, 2017.</h1> The Government of Tripura, under the Tripura State Goods and Services Tax Act, 2017, has issued a notification stating that no refund of unutilized input tax credit (ITC) will be allowed for the supply of certain specified services. This decision is made under sub-section (3) of section 54 of the Act and applies to services outlined in sub-item (b) of item 5 of Schedule II of the Act. This notification is effective from July 1, 2017, as ordered by the Principal Secretary of the Finance Department.
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