Inverted duty structure refund clarification guides uniform treatment where goods are supplied under concessional notifications. Clarification is issued for uniform application of refund provisions under the inverted duty structure where a supplier supplies goods under a concessional notification. The State tax administration is instructed to follow the central circular on the subject so that the Goods and Services Tax law is implemented uniformly across field formations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inverted duty structure refund clarification guides uniform treatment where goods are supplied under concessional notifications.
Clarification is issued for uniform application of refund provisions under the inverted duty structure where a supplier supplies goods under a concessional notification. The State tax administration is instructed to follow the central circular on the subject so that the Goods and Services Tax law is implemented uniformly across field formations.
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