In exercise of the powers conferred by sub-section (3) of section 54 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on the recommendations of the Council is pleased to notify that no refund of unutilised input tax credit shall be allowed under the said sub-section, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the said Act.

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

By Order,

(S. Rajalingam)

Vishesh Sachiv