Refund of unutilised input tax credit. - G.O.Ms. No. 15/2017- Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O.Ms. No. 15/2017- Puducherry GST (Rate) Puducherry, dated 29 JUN 2017 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 54 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) , the Lieutenant-Governor, Puducherry, 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 Puducherry Goods and Services Tax Act , in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Puducherry Goods and Services Tax Act . 2. This notification shall come into force with effect from the 1st day of July, 2017. (By order of the Lieutenant-Governor) (Dr. V. CANDAVELOU, I.A.S.) Commissioner-cum-Secretary to Government (Finance)