https://www.taxtmi.com/article/detailed?id=16149 Inverted duty structure under GST arises where the GST rate on inputs, including raw materials, intermediate goods or services, exceeds the GST rate on the finished output supply. Identification of IDS requires comparison of the tax incidence on each input used in production with the tax rate applicable to the final product, including situations where the output is zero-rated or exempt. Where IDS results in accumulation of unutilized input tax credit, the excess credit may be relevant for refund under GST law. en-us Tue, 07 Apr 2026 07:49:19 +0530 Tue, 07 Apr 2026 07:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16149 Inverted duty structure under GST arises where the GST rate on inputs, including raw materials, intermediate goods or services, exceeds the GST rate on the finished output supply. Identification of IDS requires comparison of the tax incidence on each input used in production with the tax rate applicable to the final product, including situations where the output is zero-rated or exempt. Where IDS results in accumulation of unutilized input tax credit, the excess credit may be relevant for refund under GST law. Articles Goods and Services Tax - GST Tue, 07 Apr 2026 07:49:19 +0530 https://www.taxtmi.com/article/detailed?id=16149