Notification No. 15/2017
Date: September 28, 2017
Subject: Restriction on refund of unutilised input tax credit for specified services.
Description:
This notification specifies that no refund of unutilised input tax credit shall be allowed in respect of services covered under Schedule II relating to construction of complex, building or civil structure intended for sale. The restriction is notified under section 54(3) of the CGST Act.
Issued for earlier notification?
No — issued independently to restrict ITC refunds.
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