Recommendations of the Council hereby notifies that no refund of unutilised input tax credit. - 15/2017-State Tax (Rate) - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX EXCISE ITANAGAR ----- NOTIFICATION No. 15/2017- State Tax (Rate) The 28th June, 2017 No. GST/24/2017.- In exercise of the powers conferred by sub-section (3) of section 54 of the Arunachal Pradesh 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 Arunachal 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 Arunachal Pradesh Goods and Services Tax Act. 2. This notification shall come into force with effect from the 1st day of July, 2017. Marnya Ete Secretary (Tax Excise), Government of Arunachal Pradesh, Itanagar.