In exercise of the powers conferred by sub-section (3) of section 54 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Bihar Goods and Services Tax Act, 2017 in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Bihar Goods and Services Tax Act, 2017.

2. This notification shall come into force with effect from the 1st day of July, 2017.

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary

Commercial Taxes Department.