Notified supplies on which refund of unutilised ITC is not allowed [Section 54(3) of CGST Act]

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