Supplies not eligible for refund of unutilized ITC under IGST Act – construction of a complex, building, civil structure or a part thereof
12/2017 Dated:- 28-6-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 12/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 687(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
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