NO REFUND OF UNUTILIZED INPUT TAX CREDIT IN CASE OF SUPPLY OF SERVICES SPECIFIED - SRO-GST-15. - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu. Notification Srinagar, the 8th July, 2017 SRO -GST-15 .- In exercise of the powers conferred by sub-section (3) of section 54 of the Jammu and Kashmir Goods and Services Tax Act, 2017 , the 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 Jammu and Kashmir Goods and Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Jammu and Kashmir Goods and Services Tax Act. The notification shall come into force at once. By order of the Government of Jammu and Kashmir. Sd/- (Navin K. Choudhary), IAS Commissioner/Secretary to Government, Finance Department. No: ET/Estt/119/2017 Dated: 08 - 07 - 2017.