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gst refund

narayan maheswari (student) (140 Points)

26 June 2019

I am selling products on which output tax is 5%. and taking loading unloading services on which I am paying gst @ 18%.
I have rs. 30 lakhs in credit ledger. Now my ques is may I get refund of gst paid on input services under inverted duty structure?

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2 Replies

sujithavasa (176 Points)
Replied 08 July 2019

refund can be claimed because inverted duty structure means output tax is lesser than input tax .In your case loading and unloading services can be considered as input services tax

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 09 July 2019

We also deal in refunds under inverted duty. In my opinion ,you are not eligible for refund under inverted duty because only inputs are considered for higher rate and input services and capital goods are excluded.

Loading unloading is input service.