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Notified supplies on which refund of unutilised ITC is not allowed [Section 54(3) of CGST Act]
- Notification No. 05/2017 - Central Tax (Rate) dated 28-06-2017 [Notified Goods on which refund of unutilised ITC is not allowed]
- Notification No. 15/2017 - Central Tax (Rate) dated 28-06-2017 [Notified services on which refund of unutilised ITC is not allowed]
- Notified supplies on which refund of unutilised ITC is not allowed u/s 54(3) of CGST Act