Retrospective notification effect: declares an IGST notification effective from GST commencement, with no refunds for collected tax. A Central Government notification under clause (i) of the Integrated Goods and Services Tax Act read with sub section (2) of the Central Goods and Services Tax Act is deemed to have been in force from the commencement of GST, and integrated tax collected which would not have been collected had the notification been in force is not refundable.