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    <title>Notifies that no refund of unutilised input tax credit</title>
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    <description>The Governor has notified that refund of unutilised input tax credit shall not be allowed where the supply comprises the services specified in sub-item (b) of item 5 of Schedule II of the Uttar Pradesh Goods and Services Tax Act, 2017. This restriction is issued under the refund provision of the Act and took effect from the first day of July, 2017.</description>
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      <description>The Governor has notified that refund of unutilised input tax credit shall not be allowed where the supply comprises the services specified in sub-item (b) of item 5 of Schedule II of the Uttar Pradesh Goods and Services Tax Act, 2017. This restriction is issued under the refund provision of the Act and took effect from the first day of July, 2017.</description>
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