Notification under section 54(3) of Rajasthan Goods and Services Tax Act, 2017 notifying the supplies of services for which no refund of unutilised ITC shall be allowed - F.12(56)FD/Tax/2017-Pt-I-53 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by sub-section (3) of section 54 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 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 Rajasthan Goods and Services Tax Act , in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Rajasthan Goods and Services Tax Act, 2017 . This notification shall come into force with effect from the 1 st day of July, 2017. [No. F.12(56)FD/Tax/2017-Pt-I-53] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government