Retrospective tax exemption for unintended fish meal production waste bars levy and disallows refunds already collected. Clause 119 retrospectively exempts the supply of unintended waste from fish meal production (except fish oil) from integrated tax for the period specified, by altering the effect of notification G.S.R. 666(E) issued under section 5(1) of the Integrated Goods and Services Tax Act, 2017, and provides that taxes already collected during that period which would not have been collected had the exemption applied shall not be refunded.