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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. 12/2017-Integrated Tax (Rate)

New Delhi, the 28
th
June, 2017

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


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


(Ruchi Bisht)
Under Secretary to the Government of India
notifications no 12 2017 integrated tax rate | iKargos