No refund of unutilised input tax credit shall be allowed in case of supply of services specified - 528/2017 - Uttarakhand SGST

Government of Uttarakhand Finance Section 8 Notification No. 528/2017/9(120)/XXVII(8)/2017 Dehradun Dated 29/06/2017 WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; Now, THEREFORE, In exercise of the powers conferred by sub-section (3) of section 54 of the Uttarakhand Goods and Services Tax Act 2017 (06 of 2017) , the Governor, in the continuation of the recommendations of the Council is pleased to allow to notify that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Uttarakhand Goods and Services Tax Act , in case of supply of services specified in sub item (b) of item 5 of Schedule II of the Uttarakhand Goods and Services Tax Act . 2. This notification shall come into force with effect from the 1 st day of July 2017. (Radha Raturi) Principal Secretary