No refund of unutilised input tax credit supply of services. - 15/2017-State Tax (Rate) - Delhi SGST

Notification No. 15/2017-State Tax (Rate) Delhi, the 30th June, 2017 No. F.3(15)/Fin(Rev-I)/2017-18/DS-VI/377.- In exercise of the powers conferred by sub-section (3) of section 54 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) , the Lt. Governor of the National Capital Territory of Delhi, 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 Delhi Goods and Services Tax Act , in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Delhi Goods and Services Tax Act . 2. This notification shall come into force with effect from the 1st day of July, 2017. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, S. K. GUPTA, Dy. Secy. VI (Finance)