Refund of ITC in Inverted Duty Structure with High Court Judgement

CA Arun Chhajer , Last updated: 10 August 2019  
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Meaning of Inverted Duty structure Word Inverted Duty Structure is not defined in GST. However when Rate of tax on INPUTS being higher than the rate of tax on output supplies then same would be treated as Inverted Duty Structure. So now the question come whether we are entitle to take the refund

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CA Arun Chhajer
(GST Faculty @ Ministry of MSME Govt of India)
Category GST   Report

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