Supplies not eligible for refund of unutilized ITC under IGST Act - construction of a complex, building, civil structure or a part thereof

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..... June, 201 7 G.S.R. 687(E) - In exercise of the powers conferred by clause (xiii) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit s .....

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..... Ruchi Bisht) Under Secretary to the Government of India **************** NOTES:- 1. Substituted vide Notification No. 18/2023-Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, specified in sub-item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act - Notification Tax Management India - taxmanagementindia .....

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