Supplies not eligible for refund of unutilized ITC under the Nagaland Goods and Services Tax Act, 2017 - FIN/REV-3/GST/1/08 (Pt-1) “R” - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) R Dated Kohima, the 30 th June, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 54 of the Nagaland Goods and Services Tax Act, 2017 (4 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 Nagaland Goods and Services Tax Act , in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Nagaland Goods and Services Tax Act . 2. This notification shall come into force with effect from the 1st day of July, 2017. (Taliremba) Officer on Special Duty (Finance)