Notifies the no refund of unutilised input tax credit. - G.O. Ms. No. 076 - Tamil Nadu SGST

NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 No.II(2)/CTR/532(d-18)/2017.-- In exercise of the powers conferred by sub-section (3) of section 54 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) , the Governor of Tamil Nadu, 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 Tamil Nadu Goods and Services Tax Act , in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Tamil Nadu Goods and Services Tax Act . 2. This notification shall come into force from the 1st day of July, 2017. Hevilambi, Thiruvalluvar Aandu-2048.]