Supplies not eligible for refund of unutilized ITC under CGST Act - Notification No 15/2017- Central Tax (Rate) dated 28.06.2017 as amended.

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..... ercise of the powers conferred by sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) N .....

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..... ts first occupation , whichever is earlier", shall be substituted. 2. This notification shall come into force with effect from the 20th October, 2023. [F. No. CBIC-190354/195/2023-TO (TRU-II)-CBEC] (Rajeev Ranjan) Under Secretary to the Government of India Note:-The principal notification no. 15/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extrao .....

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