Restriction on refund of unutilised input tax credit - refunds disallowed for specified services under Karnataka GST effective July 2017. No refund of unutilised Input Tax Credit shall be allowed under the refund provision of the Karnataka Goods and Services Tax Act in respect of supplies of services specified in sub item (b) of item 5 of Schedule II; the bar is a categorical exclusion for that class of services and takes effect from the first day of July.