Tax Rate Clarification on Fried Gram

[Rajendra Prasad]

Dear Sir,

As per the latest clarification given by the CBIC , Fried Gram is exempt from GST.

Can I claim the refund of the tax paid from GST Dept .

Supplies made during 2017-18

Supplies made during 2018-19

Supplies made during 2019-20

To get refund can I issue the credit note now.

My client is a factory owner and sells goods to retail shops in turn they will sell it to consumers.

Thanking you

AI Summary

GST exemption retrospective application may permit refund claims, but statutory time bar can preclude older refunds.
Circular No. 113/32/2019-GST clarifies that fried gram is exempt from GST and this clarification is treated by some as retrospective because it interprets existing rate notifications. Refund claims are subject to the statutory time limit measured from the relevant date (payment of tax); earlier period claims may be time barred, while claims for later periods should be filed separately and within prescribed time limits. The utility of issuing credit notes now to obtain refunds was queried but left unresolved.