Supplies not eligible for refund of unutilized ITC under IGST Act - Construction of a complex, building, civil structure or a part thereof - Notification No 12/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.

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Full Text of the Document

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....-Integrated Tax (Rate) New Delhi, the 19th October, 2023 G.S.R. 769 (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 being satisfied that it is necessary in the public interest so t....