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of <h1>India Blocks Refunds for Unused Input Tax Credit on Tobacco Cess Retroactively from July 2017.</h1> The Government of India, through Notification No. 3/2019 dated September 30, 2019, issued by the Ministry of Finance, disallows the refund of unutilized input tax credit of compensation cess for tobacco and manufactured tobacco substitutes under an inverted duty structure. This notification, effective retrospectively from July 1, 2017, specifies that no refund will be granted when the compensation cess rate on inputs exceeds that on the output supplies, except for nil-rated or fully exempt supplies. The notification references the Central Goods and Services Tax Act, 2017, and the Goods and Services Tax (Compensation to States) Act, 2017.
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