Specifying supplies of Goods in respect of which no refund of unutilized input tax credit shall be allowed U/s 54(3) OF the Odisha Goods and Services Tax Act, 2017

Specifying supplies of Goods in respect of which no refund of unutilized input tax credit shall be allowed U/s 54(3) OF the Odisha Goods and Services Tax Act, 2017 https://www.taxtmi.com/notifications?id=120746 A notification under the proviso to sub-section (3) of section 54 of the Odisha GST Act, 2017 notifies specific tariff items and goods for which no refund of unutilised input tax credit shall be allowed where credit accumulated because input tax rates exceed output tax rates (excluding nil-rated or fully exempt supplies); interpretation of tariff references follows the First Schedule to the Customs Tariff Act, 1975. en-us Thu, 29 Jun 2017 00:00:00 +0530 Wed, 19 Jul 2017 10:21:00 +0530 TaxTMI RSS Generator Specifying supplies of Goods in respect of which no refund of unutilized input tax credit shall be allowed U/s 54(3) OF the Odisha Goods and Services Tax Act, 2017 https://www.taxtmi.com/notifications?id=120746 A notification under the proviso to sub-section (3) of section 54 of the Odisha GST Act, 2017 notifies specific tariff items and goods for which no refund of unutilised input tax credit shall be allowed where credit accumulated because input tax rates exceed output tax rates (excluding nil-rated or fully exempt supplies); interpretation of tariff references follows the First Schedule to the Customs Tariff Act, 1975. Notifications GST - States Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=120746