Notifies that no refund of unutilised input tax credit

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.... FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.15/2017-State Tax (Rate)                &n....

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....ommendations 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 Sikkim Goods and Services Tax Act, in case of....