Supplies not eligible for refund of unutilized ITC under CGST Act - Notification No 15/2017- Central Tax (Rate) dated 28.06.2017 as amended.

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....rcise of the powers conferred by sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No....