No refund of overflow ITC for construction - SGST - 15/2017-State Tax (Rate) - Bihar SGST

The 29th June 2017 Notification No. 15/2017-State Tax (Rate) S.O. 93, dated 29th June 2017- In exercise of the powers conferred by sub-section (3) of section 54 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017) , the Governor of Bihar, 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 Bihar Goods and Services Tax Act, 2017 in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Bihar Goods and Services Tax Act, 2017 . 2. This notification shall come into force with effect from the 1st day of July, 2017. [(File No. Bikri-kar/GST/vividh-13/2017-15)] By the order of Governor of Bihar, SUJATA CHATURVEDI, Commissioner-cum-Principal Secretary, Commercial Taxes Department.