https://www.taxtmi.com/forum/issue?id=119712 Registering the masala trading activity as a separate business vertical permits independent GST treatment; if inputs attract higher tax than outputs, the vertical may claim refund of unutilized Input Tax Credit under the refund provisions. Eligibility requires separate GST registration, distinct accounts and records, sale through a registered e commerce platform, absence of exempt supplies that would disqualify ITC, and compliance with filing and evidentiary conditions. Recent high court decisions support refund claims even when inward and outward supplies are the same, but departmental guidance may constrain procedural acceptance. en-us Thu, 13 Mar 2025 11:22:53 +0530 Sat, 15 Mar 2025 06:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119712 Registering the masala trading activity as a separate business vertical permits independent GST treatment; if inputs attract higher tax than outputs, the vertical may claim refund of unutilized Input Tax Credit under the refund provisions. Eligibility requires separate GST registration, distinct accounts and records, sale through a registered e commerce platform, absence of exempt supplies that would disqualify ITC, and compliance with filing and evidentiary conditions. Recent high court decisions support refund claims even when inward and outward supplies are the same, but departmental guidance may constrain procedural acceptance. Discussion-Forum GST Thu, 13 Mar 2025 11:22:53 +0530 https://www.taxtmi.com/forum/issue?id=119712