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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 15/2017-Central Tax (Rate)

New Delhi, the 28
th
June, 2017

G.S.R......(E).- 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 1
st
day of July, 2017.


[F. No.334/1/2017 -TRU]


(Ruchi Bisht)
Under Secretary to the Government of India
notifications no 15 2017 central tax rate | iKargos