Notification No. 12/2017-Integrated Tax (Rate) [N10-0X4]
As at 7 September 2026. In force from 1 July 2017.
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 shall be allowed under clause (xiii) of section 20 of the said Integrated Goods and Services Tax Act, read with sub-section (3) of section 54 of the said Central Goods And Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act, 2017.
2. This notification shall come into force with effect from the 1st day of July, 2017.
Made under
Recital: "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". Names clause (xiii) of section 20 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (0)
none
Acted on by (1)
Amends: Notification No. 18/2023-Integrated Tax (Rate) [N11-20V], 20 October 2023. "No. 12/2017-Integrated Tax (Rate), dated".
Not held (2)
"section 20 of the Integrated Goods and Services Tax Act, 2017"
"clause (xiii) of section 20 of the Integrated Goods and Services Tax Act, 2017"