The Government of Himachal Pradesh on November 25, 2023, issued a notification regarding supplies not eligible for a refund of unutilized ITC.
the Governor of Himachal Pradesh, on being satisfied that it is necessary in the public interest to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Department, Notification No. 15/2017-State Tax (Rate), dated June 29, 2017.
In the said notification, in the opening paragraph, for the words, brackets, letters, and figures “specified in subitem (b) of item 5 of Schedule II of the Central Goods and Services Tax Act”, the words, “of construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, as the case may be, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier”, shall be substituted.
This notification shall come into force with effect from October 20, 2023
[Notification No. 15/2023- State Tax (Rate)]
