Notifying that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the Kerala 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 Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017).

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..... ifications - Kerala SGST - GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 76/2017/TD 30th June, 2017 Dated, Thiruvananthapuram, 16th Mithunam, 1192 9th Ashadha, 1939. S. R. O. No. 374/2017.- In exercise of the powers conferred by sub-section (3) of section 54 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Governm .....

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