Refund of unutilised input tax credit barred for specified Schedule II services, restricting recoverable credit under the Ordinance. 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.