https://www.taxtmi.com/forum/issue?id=119276 ITC on reverse charge paid for content supplied for nil rated books is ineligible for refund under Section 54(3), which excludes nil rated outward supplies from the inverted duty structure refund mechanism. For mixed supplies, apportionment and reversal rules determine the portion of credit attributable to taxable supplies; amounts attributable to nil rated supplies are not refundable. en-us Mon, 26 Aug 2024 12:34:51 +0530 Fri, 24 Jan 2025 10:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119276 ITC on reverse charge paid for content supplied for nil rated books is ineligible for refund under Section 54(3), which excludes nil rated outward supplies from the inverted duty structure refund mechanism. For mixed supplies, apportionment and reversal rules determine the portion of credit attributable to taxable supplies; amounts attributable to nil rated supplies are not refundable. Discussion-Forum GST Mon, 26 Aug 2024 12:34:51 +0530 https://www.taxtmi.com/forum/issue?id=119276