Shambhu Prasad Roy 18 October 2019
Dear Sir / Madam,
We have contract with mining projects to provide machinery in Hiring Basis and the said machinery brought into India by way of Import @ 28% and the our Output Tax liability comes @ 18%.
Now my question is that, can we claim refund under Section 54 (3) of CGST Act'2017 on the ground of Inverted duty structure?
If yes, Kindly help me out for discussing the process to claim the refund.
If no. Kindly let me know the reason for not claim the ITC as refund.
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