https://www.taxtmi.com/forum/issue?id=116714 Where output works contract services are not covered by Schedule II entry 5(b), the supplier may claim refund under section 54 of the CGST Act; the refundable amount is to be computed under the prescribed refund calculation rule framework (Rule 89(5)), taking into account credit attributable to all inputs, including input services and capital goods, and applying circular guidance and relevant judicial precedents. en-us Thu, 17 Sep 2020 15:47:53 +0530 Thu, 23 Jan 2025 15:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116714 Where output works contract services are not covered by Schedule II entry 5(b), the supplier may claim refund under section 54 of the CGST Act; the refundable amount is to be computed under the prescribed refund calculation rule framework (Rule 89(5)), taking into account credit attributable to all inputs, including input services and capital goods, and applying circular guidance and relevant judicial precedents. Discussion-Forum GST Thu, 17 Sep 2020 15:47:53 +0530 https://www.taxtmi.com/forum/issue?id=116714