No Refund of unutilized ITC under IGST Act – Notification No 12/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017
(Last Updated On: August 9, 2017)

Notification No. 12/2017-Integrated Tax (Rate) Dated 28th June, 2017

To notify the supplies not eligible for refund of unutilized ITC under IGST Act vide Notification No 12/2017 Integrated Tax (Rate) Dated 28th June, 2017

 PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 12/2017-Integrated Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. 687(E). .- In exercise of the powers conferred by clause (xiii) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under clause (xiii) of section 20 of the said Integrated Goods and Services Tax Act, read with sub-section (3) of section 54 of the said Central Goods And Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act, 2017.

2. This notification shall come into force with effect from the 1st day of July, 2017.

[F. No.334/1/2017 -TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Download Complete PDF Notification No 12/2017 Integrated Tax (Rate) Dated 28th June, 2017 in Hindi and English

(Refer Page 59  of enclosed PDF )

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