Notify the condition of non-availability of refund of unutilized ITC for supply of service. - 15/2017-State Tax (Rate) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO.F.1-11(91)-TAX/GST/2017 (Part-III) Dated, Agartala, the 29th June 2017. Notification No. 15/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 54 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 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 Tripura State Goods and Services Tax Act , in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Tripura State and Services Tax Act . 2. This notification shall come into force with effect from the 1st day of July, 2017. By order of the Governor, (M. Nagaraju) Principal Secretary, Government of Tripura, Finance Department