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    <title>Refund of unutilised input tax credit.</title>
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    <description>The notification invokes section 54(3) of the Puducherry GST Act, 2017 to specify that no refund of unutilised input tax credit shall be allowed for services specified in sub-item (b) of item 5 of Schedule II; the restriction takes effect from 1 July 2017.</description>
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