Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
Notice Date : 28 June 2017
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Notification No : 05/2017-Central Tax (Rate)on 28 June 2017
Published in GST
Source : , http://www.cbic.gov.in/htdocs-cbec/gst/Notification-for-restriction-of-ITC-CGST.pdf