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<h1>Retrospective exemption precludes refunds for taxes collected that would not have been due under Schedule III insertions.</h1> Deems paragraphs 7 and 8 and Explanation 2 to be part of Schedule III to the Central Goods and Services Tax Act from the commencement of the GST regime, and bars refunds of tax collected that would not have been collected had the deemed insertion been in force at the relevant times.