NOTIFYING THE SUPPLY OF SERVICES SPECIFIED IN SUB-ITEM (B) OF ITEM 5 OF SCHEDULE II ON WHICH REFUND OF UNUTILIZED INPUT TAX CREDIT SHALL NOT BE ALLOWED.

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....esh SGST<br>GST - States<br>Andhra Pradesh SGST<br>Andhra Pradesh SGST<br>NOTIFICATIONS BY GOVERNMENT REVENUE DEPARTMENT (Commercial Taxes-II) NOTIFYING THE SUPPLY OF SERVICES SPECIFIED IN SUB-ITEM....

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.... no refund of unutilised input tax credit shall be allowed under sub-section (3) of Section 54 of the said Andhra Pradesh Goods and Services Tax Act, in case of supply of services specified in sub-ite....