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    <title>Recommendations of the Council hereby notifies that no refund of unutilised input tax credit.</title>
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    <description>No refund of unutilised input tax credit is notified for certain taxable services: the State Government, on the Council&#039;s recommendation and invoking sub section (3) of section 54 of the Arunachal Pradesh GST Act, disallows refunds where supply falls under sub item (b) of item 5 of Schedule II. The notification takes effect from 1 July 2017 and excludes refund claims for those specified services.</description>
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      <description>No refund of unutilised input tax credit is notified for certain taxable services: the State Government, on the Council&#039;s recommendation and invoking sub section (3) of section 54 of the Arunachal Pradesh GST Act, disallows refunds where supply falls under sub item (b) of item 5 of Schedule II. The notification takes effect from 1 July 2017 and excludes refund claims for those specified services.</description>
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