Refund prohibition for unutilised input tax credit on specified services under GST, effective from July first. No refund of unutilised input tax credit is notified for certain taxable services: the State Government, on the Council's recommendation and invoking sub section (3) of section 54 of the Arunachal Pradesh GST Act, disallows refunds where supply falls under sub item (b) of item 5 of Schedule II. The notification takes effect from 1 July 2017 and excludes refund claims for those specified services.
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 unutilised input tax credit on specified services under GST, effective from July first.
No refund of unutilised input tax credit is notified for certain taxable services: the State Government, on the Council's recommendation and invoking sub section (3) of section 54 of the Arunachal Pradesh GST Act, disallows refunds where supply falls under sub item (b) of item 5 of Schedule II. The notification takes effect from 1 July 2017 and excludes refund claims for those specified services.
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