Refund of input

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DHIRENDRA KUMAR (Querist)

28 November 2017 Dear sir,
We are govt. organisation as name AYURVEDIC REGIONAL RESEARCH INSTITUTE and this institute does not sale any medicine & services but purchase medicine annually up to 5 crore to 10 crore and we are paying GST approx 1crore. so we are eligible to take refund of GST or not

Kindly give me answer with reference

Mayur

Mayur (Expert)

29 November 2017 No, You can not claim Refund of such GST Paid. Please read following

Situations Leading to Refund Claims
The relevant date provision embodied in Section 54 of the CGST Act, 2017, provision contained in Section 77 of the CGST Act, 2017 and the requirement of submission of relevant documents as listed in Rule 1(2) of Refund Rules is an indicator of the various situations that may necessitate a refund claim. A claim for refund may arise on account of:
1. Export of goods or services
2. Supplies to SEZs units and developers
3. Deemed exports
4. Refund of taxes on purchase made by UN or embassies etc.
5. Refund arising on account of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court
6. Refund of accumulated Input Tax Credit on account of inverted duty structure
7. Finalisation of provisional assessment
8. Refund of pre-deposit
9. Excess payment due to mistake
10. Refunds to International tourists of GST paid on goods in India and carried abroad at the time of their departure from India
11. Refund on account of issuance of refund vouchers for taxes paid on advances against which, goods or services have not been supplied
12. Refund of CGST & SGST paid by treating the supply as intraState supply which is subsequently held as inter-State supply and vice versa

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