Supplies not eligible for refund of unutilized ITC under IGST Act - construction of a complex, building, civil structure or a part thereof

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Full Text of the Document

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.... G.S.R. 687(E)  - In exercise of the powers conferred by clause (xiii) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (3) of section 54 of the Central Goods 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 ....