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Inverted tax structure in service sector
is refund applicable in inverted tax structure in service
Replies (1)
No..............
It has been clarified vide para 14 of Circular 79/53/2018 , in term of Section 54(3) of CGST Act , No refund can be claimed for accumulated ITC of Input Services
It has been clarified vide para 14 of Circular 79/53/2018 , in term of Section 54(3) of CGST Act , No refund can be claimed for accumulated ITC of Input Services
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