Notification regarding the supplies not eligible for refund of unutilized ITC under the Jharkhand Goods and Services Tax Act, 2017 - 15/2017-State Tax (Rate) - S.O. 045 - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT ----------------- NOTIFICATION Dated 29th June, 2017 NOTIFICATION No. 15/2017 State Tax (Rate) S.O-45 - In exercise of the powers conferred by sub-section (3) of section 54 of the Jharkhand Goods and Services Tax Act, 2017 (12 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 Jharkhand 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 Jharkhand Goods and Services Tax Act, 2017 . 2. This notification shall come into force with effect from the 1st day of July, 2017. [File.No Va Kar / GST / 04/ 2017] By the order of the Governor of Jharkhand K.K. Khandelwal, Principal Secretary-cum-Commissioner