NOTIFYING THE SUPPLY OF SERVICES SPECIFIED IN SUB-ITEM (B) OF ITEM 5 OF SCHEDULE II ON WHICH REFUND OF UNUTILIZED INPUT TAX CREDIT SHALL NOT BE ALLOWED. - G.O.Ms. No. 265 - Andhra Pradesh SGST

NOTIFICATIONS BY GOVERNMENT REVENUE DEPARTMENT (Commercial Taxes-II) NOTIFYING THE SUPPLY OF SERVICES SPECIFIED IN SUB-ITEM (B) OF ITEM 5 OF SCHEDULE II ON WHICH REFUND OF UNUTILIZED INPUT TAX CREDIT SHALL NOT BE ALLOWED. [G.O.Ms. No. 265, Revenue (Commercial Taxes-II), 29th June, 2017.] NOTIFICATION 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 . This notification shall come into force with effect from the 1st day of July, 2017. Dr. D. SAMBASIVA RAO, Special Chief Secretary to Government.