Refund of inverted duty structure/ unutilized input tax credit - ...

Case Laws GST

July 25, 2019

Refund of inverted duty structure/ unutilized input tax credit - Scope of Section 54(3) of the CGST Act read with Rule Rule 89(5) regarding "input services" - there is nothing in the Rule 89 of the CGST Rules, 2017, as amended, that overrides the Section 54 of the CGST Act, 2017 and they have to be read together harmoniously while granting refunds.

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Refund of inverted duty structure/ unutilized input tax credit - ...

Case Laws GST

July 25, 2019

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