refund
Parmod Gupta (1 Points)
12 August 20181. Capital goods used in manufacturing of final product
2. job work through other person
3. paid for services availed for testing of equipments
4. paid for getting conseltancy
kindly reply
Parmod Gupta (1 Points)
12 August 2018
Pankaj Rawat
(GST Practitioner)
(55032 Points)
Replied 13 August 2018
CA PRAMOD SARAOGI
(Chartered Accountant)
(1113 Points)
Replied 13 August 2018
Refund of ITC on account of Inverted Duty Structure u.s 54(3) of CGST Act is not allowed in respect of GST paid on Capital Goods and Input Services. Job work through other person ,services availed for testing of equipments and GST paid for getting consultancy is not entitled to refund.
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