GST INDIA Biz — Specification of persons entitled to refund of GST under section 55.

Notification No. 16/2017

Date: June 28, 2017

Subject: Specification of persons entitled to refund of GST under section 55.

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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