TaxTMI 
TaxTMI 
Refund of Unutilized ITC under Inverted Duty Structure (IDS) for Solar EPC Companies
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....efund of Unutilized ITC under Inverted Duty Structure (IDS) for Solar EPC Companies<br> Query (Issue) Started By: - DS Pal Dated:- 22-9-2025 Last Reply Date:- 2-10-2025 Goods and Services Tax - GST<br....
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....>Got 4 Replies<br>GST<br>Dear sir, We are a Solar EPC Company engaged in setting up of Solar Power Plant (SPGS System). The Solar power plant is taxable at effective rate of 13.80% i.e. (18% on Suppl....
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....y of Services (30%) and 12% on Supply of Goods (70%)). However, we procure our raw materials such as cables, structures etc at 18% due to which ITC remains unutilized in our E Credit Ledger. Can we c....
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....laim refund of unutilized ITC under Inverted Duty Structure? If Yes, Please quote the reference of law or judgements. Reply By Sadanand Bulbule: The Reply: Refer Issue ID No. 120458 for ....
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....comprehensive reply. Reply By Shilpi Jain: The Reply: Yes. you should be able to claim refund. Reply By DS Pal: The Reply: Hi Maam, Is there any list of goods or services which are excluded....
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.... from claiming the refund of unutilised credit under IDS? If yes, pls share the link or reference. Thanks Reply By Sadanand Bulbule: The Reply: Section 54: Refund of unutilised/excess ITC by....
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.... way of IDS is well settled. Refer the following citations for judgements of the Honble Karnataka High Court: 2025 (7) TMI 914 2025 (5) TMI 538<br> Discussion Forum - Knowledge Sharing ....
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