Integrated Tax (Rate) Notification No. 12 of 2017 DT 28th June, 2017, GST

Posted on 19 April 2023 Category : Notifications

Notification No. 12/2017 Integrated Tax (Rate) DT on 28^th June, 2017, GST

The Extract of GST Notification No. 12/2017 – Integrated Tax (Rate) is given below:

Notification No. 12/2017 – Integrated Tax (Rate), GST

[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

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