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    <title>Restriction of refund of un-utilised ITC u/s.54(3) of the KGST Act, 2017 in case of services of certain category.</title>
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    <description>No refund of unutilised Input Tax Credit shall be allowed under the refund provision of the Karnataka Goods and Services Tax Act in respect of supplies of services specified in sub item (b) of item 5 of Schedule II; the bar is a categorical exclusion for that class of services and takes effect from the first day of July.</description>
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      <description>No refund of unutilised Input Tax Credit shall be allowed under the refund provision of the Karnataka Goods and Services Tax Act in respect of supplies of services specified in sub item (b) of item 5 of Schedule II; the bar is a categorical exclusion for that class of services and takes effect from the first day of July.</description>
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