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    <title>No refund for unutilized tax credit of certain supply of services under section 54(3) of the Gujarat Goods and Services Tax Act, 2017</title>
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    <description>No refund of unutilised input tax credit shall be allowed under the refund provision where the supply pertains to the services identified in sub item (b) of item 5 of Schedule II to the Gujarat Goods and Services Tax Act, thereby excluding that class of service supplies from refund eligibility under the state GST framework.</description>
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