No refund of unutilised input tax credit for construction services - state notification disallows refunds. The State notification provides that no refund of unutilised input tax credit shall be allowed under the refund provision in respect of supply of services specified in sub-item (b) of item 5 of Schedule II (construction of building, complex and related services). The restriction is issued by the State Government on the recommendation of the Council and is effective from the notified commencement date.