https://www.taxtmi.com/forum/issue?id=116054 A supplier of works contract services to government and private parties, with outward supplies attracting differing GST rates and inputs largely taxed at a higher rate, asked about entitlement to refund under Section 54(3) of the CGST Act. The advisory response indicates the supplier may claim Input Tax Credit rather than seek a refund under the cited provision. en-us Mon, 24 Feb 2020 16:17:44 +0530 Thu, 23 Jan 2025 15:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116054 A supplier of works contract services to government and private parties, with outward supplies attracting differing GST rates and inputs largely taxed at a higher rate, asked about entitlement to refund under Section 54(3) of the CGST Act. The advisory response indicates the supplier may claim Input Tax Credit rather than seek a refund under the cited provision. Discussion-Forum GST Mon, 24 Feb 2020 16:17:44 +0530 https://www.taxtmi.com/forum/issue?id=116054