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<h1>No refund of unutilised input tax credit barred for specified construction service supplies under GST notification effective prospectively.</h1> The State notification disallows refund claims of unutilised input tax credit under sub-section (3) for supplies of services specified in sub-item (b) of item 5 of Schedule II, excluding such credit from refundable amounts and thereby modifying the refund mechanism for those service supplies effective from the first day of July, 2017.
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