To notify the condition of non-availability of refund of unutilized ITC for supply of service specified in Item 5(b) of Schedule II of GST Act (construction of building, complex etc.) [Section 54 (3)] - 15/2017-State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 15/2017-State Tax (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