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To notify the condition of non-availability of refund of unutilized ITC for supply of service specified in Item 5(b) of Schedule II of GST Act (construction of building, complex etc.) [Section 54 (3)]

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..... - 15/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST - GST - States - Chhattisgarh SGST - Notifications - Chhattisgarh SGST - Government of Chhattisgarh Commercial Tax Department .....

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..... ilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Chhattisgarh Goods and Services Tax Act , in case of supply of services specified in sub-item (b) of item 5 .....

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