Input tax credit refund prohibition for specified services: refund of unutilised ITC disallowed under the Act. No refund of unutilised input tax credit is notified for supplies of services under sub item (b) of item 5 of Schedule II of the Haryana Goods and Services Tax Act, 2017, thereby precluding refund claims in respect of unutilised ITC for that category of services; the notification takes effect from the date specified in the instrument and requires taxpayers to account for this refund restriction when seeking recovery of accumulated credits.