Inverted tax structure for services

can we file rfd 01 of inverted tax structure for input services
and claim refund for input services.
my production is immitation jewellery which has 3 % rate and. i am giving marketing fees of 18% in expenses can i claim refund for that
Replies (2)
Quick Summary
This discussion explores whether input services, specifically marketing fees, can be claimed for a refund under the inverted tax structure. The consensus is that refunds are generally not available for services under Section 54 of the CGST Act, as it primarily applies to goods where the input tax rate is higher than the output tax rate. Marketing fees are specifically noted as not being considered 'supplies related inputs' for refund purposes.

No you cannot .
As per Section Section 54 of CGST , Refund can be claimed on account of rate of Tax on INPUT being higher than rate of tax on output supplies .

in above INPUT means goods other than capital goods , hence do not include services.
No... Refund not available for the Marketing fee. It's not a supplies related inputs.

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