CBIC issued a notification specifying supplies

Oct 21, 2023 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance The Central Board of Indirect Taxes and Customs (CBIC) on October 19, 2023, issued a notification specifying supplies of goods in respect of which no refund of unutilized input tax credit shall be allowed under section 54 (3) of CGST Act

The Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/2017-Union Territory Tax (Rate), dated June 28, 2017.

[Notification No. 20/2023- Union Territory Tax (Rate)]

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