No refund of unutilized ITC under Chhattishgarh GST-Notification No 15/2017-State Tax (Rate) [Chhattishgarh] Dated 28th June 2017

Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur

Notification No. 15/2017-StateTax (Rate)

Naya Raipur, dated : 28.06.2017

No. F-10-43/2017/CT/V (83) – In exercise of the powers conferred by sub-section (3) of section 54 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations  of the Council hereby notifies that no refund of unutilised 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 of Schedule II of the Chhattisgarh Goods and Services Tax Act, 2017.

2. This notification shall come into force with effect from the 1st day of July, 2017.

By order and in the name of the
Governor of Chhattisgarh.

(A.P. Tripathi)
Special Secretary

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