TaxTMI 
TaxTMI 
Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification
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....Department of State Taxes and Excise. To 1. The Additional/Jt. Commissioner of State Taxes and Excise, (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Enforcement Zone, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shiml....
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....to ensure uniformity in the implementation of the provisions of law in this regard across the field formations, in exercise of powers conferred under section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "HPGST Act"), the issues are clarified as under. 2. Vide para 3.2 of Circular No. 135/05/2020-GST dated 20.07.2020, it was clarified that refund on ac....
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....ould not be applicable in cases where the input and the output supplies are the same." 3. The matter has been examined. The intent of para 3.2 of Circular No. 135/05/2020-GST dated 20.07.2020 was not to cover those cases where the supplier is making supply of goods under a concessional notification and the rate of tax of output supply is less than the rate of tax on input supply (of the same go....
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.... that refund of accumulated ITC in terms of clause (ii) of first proviso to sub-section (3) of section 54 of the HPGST Act is available where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies. It is noteworthy that, the input and output being the same in such cases, though attracting different tax rates at different points in time, ....