Refund prohibition on unutilised input tax credit for specified services; notification bars refunds for those supplies. No refund shall be allowed of unutilised input tax credit under the refund provision of the Jharkhand GST framework in respect of supplies of services specified in sub item (b) of item 5 of Schedule II; the notification, issued on the Council's recommendation and exercising statutory power, implements a categorical bar on such refund claims and takes effect from the commencement date stated in the instrument.