Input tax credit refund prohibition for specified services: unutilised credits are not refundable under state GST notification. The State notified that no refund of unutilised input tax credit shall be allowable under sub section (3) of section 54 of the Mizoram GST Act in respect of supplies of services specified in sub item (b) of item 5 of Schedule II, thereby restricting refund entitlement for those service supplies and taking effect from the stated commencement date.