Union territory tax (Rate) Notification No. 15 of 2017 DT 28th June, 2017, GST

Notification No. 15/2017 Union territory tax (Rate) DT on 28^th June, 2017, GST

The Extract of GST Notification No. 15/2017-Union territory tax (Rate) is

Given below:

  Notification No. 15/2017 – Union territory 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. 15/2017-Union Territory Tax (Rate)

New Delhi, the 28^th June, 2017

G.S.R......(E).-   In exercise of the powers conferred by clause (xiv) of section 21          of the

Union Territory Goods and Services Tax, 2017 (14 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 (xiv) of section 21 of the said Union Territory 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