info@gstindia.biz | +91-9876512345
GST INDIA Biz
GSTIndia.biz — Notification Details
Detailed GST Notification Information

Notification No. 05/2017

Date: June 28, 2017
Subject: Restriction on refund of unutilised input tax credit for specified goods.
Download
Description:

This notification notifies a list of goods, including textiles and railway rolling stock items, in respect of which no refund of unutilised input tax credit shall be allowed where credit accumulates due to inverted duty structure. The restriction is imposed under section 54(3) of the CGST Act to prevent revenue leakage.

Issued for earlier notification?
No — issued independently under section 54(3).

Other Notifications

75/2018

Issued under section 128 of the CGST Act, this notification amends Notification ...

Read More
10/2023

Summary:This notification substitutes references to Para 4.41 with Para 4.40. It...

Read More
16/2025

This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exem...

Read More