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    <title>Non-availability of refund of unutilized ITC for supply of service specified in item 5(b) of Schedule II of SGST (construction of building, complex etc.) [section 54(3)]</title>
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    <description>The State notification excludes supplies of services under sub item (b) of item 5 of Schedule II (construction of buildings, complexes and similar immovable property services) from the refund entitlement for unutilised input tax credit under sub section (3) of section 54 of the West Bengal Goods and Services Tax Ordinance, thereby barring refunds in respect of those specified construction services.</description>
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    <pubDate>Wed, 28 Jun 2017 00:00:00 +0530</pubDate>
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      <title>Non-availability of refund of unutilized ITC for supply of service specified in item 5(b) of Schedule II of SGST (construction of building, complex etc.) [section 54(3)]</title>
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      <description>The State notification excludes supplies of services under sub item (b) of item 5 of Schedule II (construction of buildings, complexes and similar immovable property services) from the refund entitlement for unutilised input tax credit under sub section (3) of section 54 of the West Bengal Goods and Services Tax Ordinance, thereby barring refunds in respect of those specified construction services.</description>
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      <pubDate>Wed, 28 Jun 2017 00:00:00 +0530</pubDate>
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