Council hereby notifies that no refund of unutilised input tax credit. - ERTS(T) 65/2017/015 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE REGISTRATION, TAXATION STAMPS DEPARTMENT Notification Dated Shillong, the 29th June, 2017. No. ERTS(T) 65/2017/15. - In exercise of the powers conferred by sub-section (3) of section 54 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) , the Government of Meghalaya, 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 Meghalaya Goods and Services Tax Act , in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act . 2. This notification shall come into force with effect from the 1st day of July, 2017. sd/- P. W. Ingty Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department Dated Shillong, the 29th June, 2017 Memo No. ERTS (T) 65/2017/15-A