Supplies not eligible for refund of unutilized ITC under CGST Act

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..... (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central 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 Central Goods and Services Tax Act , in case of supply of services 1 [ of construction of a complex, building or a part th .....

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