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<h1>Refund of unutilised input tax credit barred for specified Schedule II services, restricting recoverable credit under the Ordinance.</h1> No refund of unutilised input tax credit is prescribed for supplies comprising the services specified in sub item (b) of item 5 of Schedule II of the Kerala GST Ordinance; the Government has notified that the statutory refund provision will not allow refunds for that category of services, effective as stated in the instrument.
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