Invertaded duty struture
This query is : Resolved
jaigurudev
(Querist)
07 September 2026
Sir,
i am in edible oil business.i purchase edible oil in bulk and pack in box and tin and sold the same.edible oil is taxable @5 and packing material taxable@18%.can i file refund request for accmulated itc due to rate difference under inverted duty structure
i am in edible oil business.i purchase edible oil in bulk and pack in box and tin and sold the same.edible oil is taxable @5 and packing material taxable@18%.can i file refund request for accmulated itc due to rate difference under inverted duty structure
07 September 2026
Yes, you can file a refund request for accumulated ITC due to the rate difference under the Inverted Duty Structure (18% GST on packing materials vs. 5% GST on edible oil) under Section 54(3) of the CGST Act, subject to the refund calculation formula under Rule 89(5) using only the ITC on inputs (goods).
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