https://www.taxtmi.com/article/detailed?id=15080 Service providers may claim IDS refunds where input goods carry a higher rate than the output service and the output service is not notified for exclusion, but refunds are limited to Net ITC-ITC on input goods only. The 2022 amendment to Rule 89(5) introduced a subtraction term that reduces refunds proportionately by reference to input-service ITC, and concessional service rates conditioned on non availment of ITC preclude any IDS refund. en-us Fri, 12 Sep 2025 08:50:20 +0530 Fri, 12 Sep 2025 08:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15080 Service providers may claim IDS refunds where input goods carry a higher rate than the output service and the output service is not notified for exclusion, but refunds are limited to Net ITC-ITC on input goods only. The 2022 amendment to Rule 89(5) introduced a subtraction term that reduces refunds proportionately by reference to input-service ITC, and concessional service rates conditioned on non availment of ITC preclude any IDS refund. Articles Goods and Services Tax - GST Fri, 12 Sep 2025 08:50:20 +0530 https://www.taxtmi.com/article/detailed?id=15080