Supplies not eligible for refund of unutilized ITC under the CGST Act

Now, the CBIC vide Notification No. 15/2023 Central Tax (Rate) dated October 19, 2023 made the following amendments in the Notification:

The Notification will be made effective from October 20, 2023.

Similar notifications have been passed under the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) and the Union Territory Goods and Services Tax Act, 2017 (“the UTGST Act”).

 

CGST (Rate) Notification - https://taxinformation.cbic.gov.in/view-pdf/1009896/ENG/Notifications

UTGST (Rate) Notification - https://taxinformation.cbic.gov.in/view-pdf/1009914/ENG/Notifications

IGST (Rate) Notification - https://taxinformation.cbic.gov.in/view-pdf/1009905/ENG/Notifications