SECTION 54 OF THE ANDHRA PRADESH GST ACT, 2017 – REFUND OF TAX – NO REFUND OF UNUTILISED INPUT TAX CREDIT U/S 54(3) IN CASE OF SUPPLY OF SERVICES SPECIFIED IN SUB-ITEM (b) OF ITEM 5 OF SCHEDULE II
NOTIFICATION G.O.MS.NO. 265, DATED 29-6-2017
In exercise of the powers conferred by sub-section (3) of section 54 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the State Government, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Andhra Pradesh Goods and Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Andhra Pradesh Goods and Services Tax Act.
2. This notification shall come into force with effect from the 1st day of July, 2017.