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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...
Notification No. 15/2017 - Central...
Notified supplies on which refund ...
Notified supplies on which refund of unutilised ITC is not allowed u/s 54(3) of CGST Act
https://gstgyaan.com/notified-supplies-on-which-refund-of-unutilised-itc-is-not-allowed-us-54%283%29-of-cgst-act
Following supplies has been notified u/s 54(3) on which no refund of unutilised ITC shall be allowed
SN |
Type of Supplies |
Notifications/ Circular |
1. |
Supply of Goods |
Notification No. 05/2017-Central Tax (Rate) dt. 28-06-2017 |
2. |
Supply of Services |
Notification No. 15/2017-Central Tax (Rate) dt. 28-06-2017 |
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