Refund restriction on unutilised input tax credit bars refunds for certain construction service supplies unless full consideration follows completion. Notification No.15/2017 (UTGST) prohibits refund of unutilised input tax credit for supplies of construction-of-building services where the charged amount includes the value of land or undivided share of land, except where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier; the notification is effective from 1 July 2017 and was later revised in wording by Notification No.15/2023.