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)]

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....5/2017-State Tax (Rate) Dated:- 28-6-2017 West Bengal SGST<br>GST - States<br>West Bengal SGST<br>West Bengal SGST<br>GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. ....

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....ub-section (3) of section 54 of the said West Bengal Goods and Services Tax Ordinance, 2017, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the West Bengal Goods a....