The Council notifies that no refund of unutilised input tax credit. - 15/2017-State Tax (Rate) - Manipur SGST

GOVERNMENT OF MANIPUR SECRETARIAT : FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 15/2017-State Tax (Rate) Imphal, the 28th June, 2017 No. 5/19/2017-FD(TAX) - In exercise of the powers conferred by sub-section (3) of section 54 of the Manipur 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 Manipur Goods and Services Tax Act , in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Manipur Goods and Services Tax Act . 2. This notification shall come into force with effect from the 1st day of July, 2017. VIVEK KUMAR DEWANGAN, Commissioner (Finance), Government of Manipur.