Conditions of non-availability of refund of unutilized ITC for supply of services - S.R.O. No. 309/2017 - Orissa SGST

FINANCE DEPARTMENT NOTIFICATION The 29th June, 2017 S.R.O. No. 309/ 2017- In exercise of the powers conferred by sub-section (3) of section 54 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) , the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Act , in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Act . 2. This notification shall come into force with effect from the 1st day of July, 2017. [No.19885- FIN-CT1-TAX- 0022-2017] By order of the Governor S. Rout Deputy Secretary to Government