Notified supplies on which refund of unutilised ITC is not allowed u/s 54(3) of CGST Act

Notification No. 05/2017 - Central... Notification No. 15/2017 - Central...

Notified supplies on which refund ...

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
3.	Compensation Cess	Notification No. 03/2019-Compensation Cess (Rate) dt. 28-06-2017[1]

[1] It will have retrospective effect from 01-07-2027 as amended by Section 133 of Finance Act 2020.