Non-availability of refund of unutilised input tax credit for specified construction services under section 54(3) takes effect. The State notification excludes supplies of services under sub item (b) of item 5 of Schedule II (construction of buildings, complexes and similar immovable property services) from the refund entitlement for unutilised input tax credit under sub section (3) of section 54 of the West Bengal Goods and Services Tax Ordinance, thereby barring refunds in respect of those specified construction services.