https://www.taxtmi.com/article/detailed?id=17421 Inverted-duty refund eligibility under GST depends on accumulated input tax credit arising from inputs taxed at rates higher than the output supply. Identical principal input and output goods taxed at the same rate do not by themselves bar refund where higher-rated ancillary inputs are used in business. Packaging materials, labels, cartons and plastic containers may qualify as inputs when necessary for marketing or supplying finished goods. Claims should demonstrate the rate differential, business use of such inputs and resulting credit accumulation. en-us Thu, 17 Sep 2026 07:54:12 +0530 Thu, 17 Sep 2026 07:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17421 Inverted-duty refund eligibility under GST depends on accumulated input tax credit arising from inputs taxed at rates higher than the output supply. Identical principal input and output goods taxed at the same rate do not by themselves bar refund where higher-rated ancillary inputs are used in business. Packaging materials, labels, cartons and plastic containers may qualify as inputs when necessary for marketing or supplying finished goods. Claims should demonstrate the rate differential, business use of such inputs and resulting credit accumulation. Articles Goods and Services Tax - GST Thu, 17 Sep 2026 07:54:12 +0530 https://www.taxtmi.com/article/detailed?id=17421