No refund of unutilised input tax credit. - J.21011/1/2017-TAX(xiv) - 15/2017 State Tax (Rate) - Mizoram SGST

Notification No. 15/2017 State Tax (Rate) No. J.21011/1/2017-TAX(xiv), the 7th July, 2017. In exercise of the powers conferred by sub-section (3) of section 54 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) , the Governor of Mizoram, 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 Mizoram Goods and Services Tax Act , in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Mizoram Goods and Services Tax Act . 2. This notification shall come into force with effect from the 1st day of July, 2017. Vanlal Chhuanga, Commissioner Secretary to the Govt. of Mizoram, Taxation Department.