In exercise of the powers conferred under sub-section (3) of Section 54 of the Himachal Pradesh Goods and Service Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council is pleased to notify that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Himachal Pradesh Goods and Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Himachal Pradesh Goods and Services Tax Act.

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

By order,

Principal Secretary (E&T).