In exercise of the powers conferred by sub-section (3) of section 54 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State 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 Jharkhand Goods and Services Tax Act, 2017 in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Jharkhand Goods and Services Tax Act, 2017.

2. This notification shall come into force with effect from the 1st day of July, 2017.

By the Order of the Governor of Jharkhand,

K.K. Khandelwal,

Principal Secretary-cum-Commissioner