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    <title>Notifying the goods on which refund of unutilized input tax credit shall not be allowed -Certain Amendments made.</title>
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    <description>Amendment disallows refund of unutilised input tax credit for specified goods where supplies are received on or after the effective date; accumulated input tax credit balances attributable to inward supplies received up to the day before the effective date, after utilization against tax liabilities through the preceding month, shall lapse.</description>
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      <description>Amendment disallows refund of unutilised input tax credit for specified goods where supplies are received on or after the effective date; accumulated input tax credit balances attributable to inward supplies received up to the day before the effective date, after utilization against tax liabilities through the preceding month, shall lapse.</description>
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