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    <title>Refund of Inverted Duty Structure</title>
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    <description>Refund of input tax credit under an inverted duty structure is queried where corrugated boxes are taxable at 5%, while paper, paper sheets and outsourced punching, printing and laminating services attract 18% GST. The issue concerns whether restrictions apply to refund of input tax credit attributable to job-work services.</description>
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