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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)]

GST - States - 15/2017-State Tax (Rate) - Dated:- 28-6-2017 - Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 15/2017-State Tax (Rate) Na .....

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tate 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 .....

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