Notifies that no refund of unutilised input tax credit - KA.NI.-2-846/XI-9(47)/17 - Uttar Pradesh SGST

NOTIFICATION No. KA. NI.-2-846/XI-9(47)/17-U.P. Act-1-2017-Order-(13)-2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by sub-section (3) of section 54 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) , the Governor, on the recommendations of the Council is pleased to notify that no refund of unutilised input tax credit shall be allowed under the said sub-section, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the said Act . 2. This notification shall come into force with effect from the 1 st day of July, 2017. By Order, ( S. Rajalingam ) Vishesh Sachiv