Inverted GST structure refund

As per Section 54(3) & R/w Circular 79/53/2018 : Net ITC covers the ITC availed on all Inputs in the relevant period , irrespective of their Rate of Tax ., hence Net will include all inward supplies for 5%+5%+12%
Formula :
Maximum Refund Amount = {(Turnover of inverted rated supply of goods & servicea) x Net ITC ÷ Adjusted Total Turnover} – tax payable on such inverted rated supply of goods

Adjusted Total turnover” means the turnover in a State excluding the value of exempt supplies other than zero-rated supplies, during the relevant period;

many thanks

good clarification and information