2018 GST Service Rates Consolidated Notification CGST (Part -5) | GST Updates PDF Download

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Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding or 
force. Notifications as published in the official Gazette of Government of India have the force of 
law. 
 
[Updated version of the Notification No. 15/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
  
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