Notify the no refund of unutilised input tax credit. - 15/2017-State Tax (Rate) - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION NO. 15/2017-State Tax (Rate) Shimla-171002, the 30th June, 2017 No. EXN-F(10-15/2017).- In exercise of the powers conferred under sub-section (3) of Section 54 of the Himachal Pradesh Goods and Service Tax Act, 2017 (10 of 2017) , the Governor of Himachal Pradesh, on the recommendations of the Council is pleased to notify that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Himachal Pradesh Goods and Services Tax Act , in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Himachal Pradesh Goods and Services Tax Act . 2. This notification shall come into force with effect from the 1st day of July, 2017. By order, Sd/- Principal Secretary (E T).