Non-availability of refund of unutilized ITC for supply of service specified in item 5(b) of Schedule II of SGST (construction of building, complex etc.) [section 54(3)] - 1139-F.T.-15/2017-State Tax (Rate) - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1139-F.T. Dated Howrah, the 28th day of June, 2017 No. 15/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 54 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017) , the Governor, on the recommendations of the Council, is pleased hereby to notify that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said West Bengal Goods and Services Tax Ordinance, 2017 , in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the West Bengal Goods and Services Tax Ordinance, 2017 . 2. This notification shall come into force with effect from the 1st day of July, 2017. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Joint Secretary to the Government of West Bengal.