No refund of unutilised input tax credit for specified services under section 54(3), restricting refund claims. No refund of unutilised input tax credit is precluded for supplies of services specified in sub item (b) of item 5 of Schedule II of the Uttarakhand Goods and Services Tax Act; the State Government, invoking powers under sub section (3) of section 54 and following Council recommendations, has notified that such refund claims shall not be allowed for those specified services, with the notification commencing on the stated effective date.
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 for specified services under section 54(3), restricting refund claims.
No refund of unutilised input tax credit is precluded for supplies of services specified in sub item (b) of item 5 of Schedule II of the Uttarakhand Goods and Services Tax Act; the State Government, invoking powers under sub section (3) of section 54 and following Council recommendations, has notified that such refund claims shall not be allowed for those specified services, with the notification commencing on the stated effective date.
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