Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
Refund of unutilised input tax credit under the inverted duty structure remains available under section 54(3) where accumulation results from higher tax on certain inputs than on output supplies. Circular No. 135/05/2020 does not bar such a claim merely because one principal input and the output supply attract the same tax rate. The refund application must be considered under section 54(3), and time spent pursuing writ proceedings is excluded when calculating the limitation period.
Refund of unutilised input tax credit under the inverted duty structure remains available under section 54(3) where accumulation results from higher tax on certain inputs than on output supplies. Circular No. 135/05/2020 does not bar such a claim merely because one principal input and the output supply attract the same tax rate. The refund application must be considered under section 54(3), and time spent pursuing writ proceedings is excluded when calculating the limitation period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
