Supplies not eligible for refund of unutilized ITC under CGST Act

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Full Text of the Document

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....ods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Central Goods and Services Tax Act, in case of supply of services 1[of construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or ....