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    <description>No refund of unutilised input tax credit is prescribed where supplies consist of the services specified in sub-item (b) of item 5 of Schedule II to the Jammu and Kashmir Goods and Services Tax Act; the Government has notified that no refund shall be allowed under the Act in respect of such specified services, with the notification taking immediate effect.</description>
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      <description>No refund of unutilised input tax credit is prescribed where supplies consist of the services specified in sub-item (b) of item 5 of Schedule II to the Jammu and Kashmir Goods and Services Tax Act; the Government has notified that no refund shall be allowed under the Act in respect of such specified services, with the notification taking immediate effect.</description>
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