https://www.taxtmi.com/caselaws?id=392410 The Authority for Advance Ruling concluded that Notification No. 20/2018-Central Tax (Rate) pertains to the lapse of input tax credit specifically related to an inverted duty structure. The ruling clarified that only the unutilized input tax credit related to the inverted duty structure till July will lapse, emphasizing the restricted scope of the notifications in question. en-us Wed, 12 Jun 2019 00:00:00 +0530 Mon, 17 Mar 2025 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392410 The Authority for Advance Ruling concluded that Notification No. 20/2018-Central Tax (Rate) pertains to the lapse of input tax credit specifically related to an inverted duty structure. The ruling clarified that only the unutilized input tax credit related to the inverted duty structure till July will lapse, emphasizing the restricted scope of the notifications in question. Case-Laws GST Wed, 12 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392410