REFUND OF GST - reg

[SAFETAB LIFESCIENCE]

Dear Experts,

We have one TRUST. We are providing free meals to devotees. Because of providing free meals we are exempted under section 12 AA. We do not pay any GST as we are not selling anything. Whether we are eligible for ITC refund.

[KASTURI SETHI]

No refund is admissible in the situation explained by you. Mainly three types of refund are admissible :-

1. Export of goods or services.

2. Refund on account of inverted duty structure.

3. On type of order : Assessment , Provisional Assessment, Appeal, pre-deposit, finalisation of Adjudication Order.

Your situation is not covered in any of above situations.

[Ganeshan Kalyani]

Refund is not available in the scenario mentioned in your query.

[CSSANJAY MALHOTRA]

At first place, You are not eligible for claiming ITC as is blocked credit under Section 17(5). Rest experts have already shared.

[SHARAD ANADA]

PL refer circular Circular No. 75/49/2018-GST 27th December, 2018 Guidelines for processing of applications for financial assistance under the
Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture –

AI Summary

GST input tax credit: refunds are not available for exempt free meal supplies; administrative relief may apply.
A trust supplying free meals and recognised as exempt cannot claim refund of input tax credit; refunds under GST are limited to export-related cases, inverted duty structure, or specified adjudicatory orders, and input tax attributable to exempt supplies is blocked, while administrative assistance schemes provide a separate non GST relief route.