No refund of unutilised input tax credit for specified services under Telangana GST; refund entitlement barred from the notified effective date. No refund of unutilised input tax credit is disallowed for supplies of services specified in sub item (b) of item 5 of Schedule II to the Telangana Goods and Services Tax Act, 2017, so refunds under section 54(3) are not available for those services; the State Government notification giving effect to this prohibition is effective from 1 July 2017.
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 Telangana GST; refund entitlement barred from the notified effective date.
No refund of unutilised input tax credit is disallowed for supplies of services specified in sub item (b) of item 5 of Schedule II to the Telangana Goods and Services Tax Act, 2017, so refunds under section 54(3) are not available for those services; the State Government notification giving effect to this prohibition is effective from 1 July 2017.
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