Gst in case of refund of inverted duty structure


This query is : Resolved 

Quick Summary
This discussion clarifies whether GST paid on office expenses, such as computers used for general office purposes, can be included in a refund claim under an inverted duty structure. The consensus is that ITC on such expenses is generally eligible for refund. However, if the asset has been capitalised, the refund is not available. It's also noted that ITC on services and capital goods is not permitted for inverted duty structure refunds.

24 July 2021 Hi All

Can I claim GST on office expenses(i.e, Itc on the computer used for office purposes not directly used for manufacturing) also as a part of the refund?

24 July 2021 Yes, it will also be part of refund.

25 July 2021 Yes same is available.

25 July 2021 If it is capitalised then refund is not available.
For inverted duty structure refund of ITC on services and capital goods not allowed.


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