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    <description>Notification under the Odisha GST Act disallows refund of unutilised input tax credit under sub section (3) of section 54 where the supply comprises the services specified in sub item (b) of item 5 of Schedule II; it creates a procedural bar to refund claims for those services and is issued by the State Government on the GST Council&#039;s recommendation.</description>
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      <description>Notification under the Odisha GST Act disallows refund of unutilised input tax credit under sub section (3) of section 54 where the supply comprises the services specified in sub item (b) of item 5 of Schedule II; it creates a procedural bar to refund claims for those services and is issued by the State Government on the GST Council&#039;s recommendation.</description>
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