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    <description>No refund of unutilised input tax credit is precluded for supplies of services specified in sub item (b) of item 5 of Schedule II of the Uttarakhand Goods and Services Tax Act; the State Government, invoking powers under sub section (3) of section 54 and following Council recommendations, has notified that such refund claims shall not be allowed for those specified services, with the notification commencing on the stated effective date.</description>
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      <description>No refund of unutilised input tax credit is precluded for supplies of services specified in sub item (b) of item 5 of Schedule II of the Uttarakhand Goods and Services Tax Act; the State Government, invoking powers under sub section (3) of section 54 and following Council recommendations, has notified that such refund claims shall not be allowed for those specified services, with the notification commencing on the stated effective date.</description>
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