No refund for unutilized tax credit of certain supply of services under section 54(3) of the Gujarat Goods and Services Tax Act, 2017 - 15/2017-State Tax(Rate) - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 15/2017-State Tax(Rate) Dated the 30th June, 2017 No. (GHN-45)GST-2017/S.54(3)(2)-TH: - In exercise of the powers conferred by sub-section (3) of section 54 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) , the Government of Gujarat,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 Gujarat Goods and Services Tax Act , in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Gujarat Goods and Services Tax Act . 2. This notification shall come into force with effect from the 1st day of July, 2017. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government.