Notification No. 15/2017-Central Tax (Rate) [N10-16K]
As at 7 September 2026. In force from 1 July 2017.
In exercise 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 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 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.
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 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 sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 [S10-7VD]. Vires claimed, unresolved.
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