https://www.taxtmi.com/highlights?id=48205 Refund of inverted duty structure/ unutilized input tax credit - Scope of Section 54(3) of the CGST Act read with Rule Rule 89(5) regarding "input services" - there is nothing in the Rule 89 of the CGST Rules, 2017, as amended, that overrides the Section 54 of the CGST Act, 2017 and they have to be read together harmoniously while granting refunds. en-us Thu, 25 Jul 2019 08:52:21 +0530 Thu, 25 Jul 2019 08:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48205 Refund of inverted duty structure/ unutilized input tax credit - Scope of Section 54(3) of the CGST Act read with Rule Rule 89(5) regarding "input services" - there is nothing in the Rule 89 of the CGST Rules, 2017, as amended, that overrides the Section 54 of the CGST Act, 2017 and they have to be read together harmoniously while granting refunds. Highlights GST Thu, 25 Jul 2019 08:52:21 +0530 https://www.taxtmi.com/highlights?id=48205