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Restriction of refund of un-utilised ITC u/s.54(3) of the KGST Act, 2017 in case of services of certain category.
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....aka SGST<br>FINANCE SECRETARIAT NOTIFICATION (15/2017) No. FD 48 CSL 2017, Bengaluru, dated: 29.06.2017. In exercise of the powers conferred by sub-section (3) of section 54 of the Karnataka Goods....