https://www.taxtmi.com/forum/issue?id=120458 Accumulated input tax credit from higher rated inputs against lower rated output supplies constitutes an inverted duty structure. Such ITC, correctly availed and used for business, generally does not require reversal and may be refunded under the statutory refund mechanism applicable to inverted duty scenarios; procedural guidance and administrative circulars support refund eligibility where the supplies are not in a restricted category. en-us Sun, 14 Sep 2025 12:45:06 +0530 Tue, 16 Sep 2025 06:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120458 Accumulated input tax credit from higher rated inputs against lower rated output supplies constitutes an inverted duty structure. Such ITC, correctly availed and used for business, generally does not require reversal and may be refunded under the statutory refund mechanism applicable to inverted duty scenarios; procedural guidance and administrative circulars support refund eligibility where the supplies are not in a restricted category. Discussion-Forum GST Sun, 14 Sep 2025 12:45:06 +0530 https://www.taxtmi.com/forum/issue?id=120458