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    <title>Council hereby notifies that no refund of unutilised input tax credit.</title>
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    <description>The Government, acting under the statutory refund provision, notifies that no refund of unutilised input tax credit shall be allowed where the supply consists of services specified in sub item (b) of item 5 of Schedule II of the central enactment; the notification sets a specified commencement date so the exclusion applies prospectively.</description>
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      <title>Council hereby notifies that no refund of unutilised input tax credit.</title>
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      <description>The Government, acting under the statutory refund provision, notifies that no refund of unutilised input tax credit shall be allowed where the supply consists of services specified in sub item (b) of item 5 of Schedule II of the central enactment; the notification sets a specified commencement date so the exclusion applies prospectively.</description>
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