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<h1>Bihar GST Notification: No Refund on Unutilized ITC for Construction Services per Section 54(3) Effective July 1, 2017.</h1> Notification No. 15/2017-State Tax (Rate) issued on June 29, 2017, by the Governor of Bihar, under the Bihar Goods and Services Tax Act, 2017, declares that no refund of unutilized input tax credit (ITC) will be permitted under sub-section (3) of section 54 for services specified in sub-item (b) of item 5 of Schedule II of the Act. This applies to the supply of construction-related services. The notification is effective from July 1, 2017, as ordered by the Commissioner-cum-Principal Secretary of the Commercial Taxes Department.