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RCM on Royalty and inverted duty structure refund

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(Querist)
14 October 2020 The registered dealer owns mines for lime stone and pays Royalty to State Government and ion that he is required to pay GST @ 18% on RCM basis. The mineral extracted from such mines is crushed and crushed stone is sole on which rate of GST is 5%. Please advise whether this can be a case of inverted duty structure?
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Lekhraj sood

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Lekhraj sood (Expert)
14 October 2020 Yes it is case of Inverted duty structure as per section 54(3) -where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies)."
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