https://www.taxtmi.com/caselaws?id=800135 Refund of unutilised input tax credit under the inverted duty structure is available where higher-taxed packing materials are used to make bulk sulphur marketable as customised packaged sulphur, even though bulk and packaged sulphur bear the same GST rate. Such packing materials qualify as inputs, and accumulated credit arises because their tax rate exceeds that on the output supply. The restriction concerning identical input and output goods does not apply where accumulation is not caused by a rate reduction on the same goods. Instructions issued to ensure uniform GST implementation cannot curtail a statutory refund entitlement. en-us Wed, 30 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800135 Refund of unutilised input tax credit under the inverted duty structure is available where higher-taxed packing materials are used to make bulk sulphur marketable as customised packaged sulphur, even though bulk and packaged sulphur bear the same GST rate. Such packing materials qualify as inputs, and accumulated credit arises because their tax rate exceeds that on the output supply. The restriction concerning identical input and output goods does not apply where accumulation is not caused by a rate reduction on the same goods. Instructions issued to ensure uniform GST implementation cannot curtail a statutory refund entitlement. Case-Laws GST Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800135