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Refund Issue

Ninad Taralekar (83 Points)

26 June 2019

What is non zero rated supply of service?

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12 Replies

Siddaraju S Krishnappa (GST Expert) (190 Points)
Replied 26 June 2019

Zero Rated Supply means - Export without payment of GST

"Non Zero rated supply - Other than Zero rated supply said above"

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Ninad Taralekar (83 Points)
Replied 26 June 2019

@ siddaraju S Krishnappa... I know that sir. Actually i want to claim Refund of inverted duty structure. According to portal, defination of adjusted total turnoved says as follows-

total value of -
(i) the turnover in a state or a union territory, excluding the turnover of services and
(ii) the turnover of zero-rated supply of services and non-zero-rated supply of services.

If point (i) says dont include turnover of sevices then what is non zero rated supply of service in point (ii)

Saurabh Maheshwari (B.com,ACA) (5923 Points)
Replied 26 June 2019

Point i) meant for goods, point ii) for services. I) cover turnover of goods both- zero-rated and non-zero rated whereas point ii covers turnover of services both zero and non-zero rated. In short, aggregate adjusted turnover means total turnover of goods and services.

Ninad Taralekar (83 Points)
Replied 26 June 2019

@ Saurabh Maheshwari ...Then whats the reason behind mentioning "excluding the turnover of services" in point (i) if according to you it talks about goods.

Siddaraju S Krishnappa (GST Expert) (190 Points)
Replied 26 June 2019

according to me also
I) is for goods
ii) is for services

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Ninad Taralekar (83 Points)
Replied 26 June 2019

so according to you both, turnover of service also form part of adjusted total turnover?

Siddaraju S Krishnappa (GST Expert) (190 Points)
Replied 26 June 2019

yes sir
turnover includes goods and services both

Ninad Taralekar (83 Points)
Replied 26 June 2019

yes sir but i still feel it is different for inverted duty structure. Turnover includes both goods and services. Even adjusted turnover defination also includes services but portal shows to exclude it specifically

Siddaraju S Krishnappa (GST Expert) (190 Points)
Replied 26 June 2019

"Inverted duty structure is a situation where import duty on finished goods is low compared to the import duty on raw materials that are used in the production of such finished goods"

is it your case ...??

if not - whatever we said above is right sir
our side is clear based on our knowledge

Ninad Taralekar (83 Points)
Replied 26 June 2019

Definately its a case of inverted duty structure. Its a textile unit which manufactures & sell @ 5% but raw materials required for manufacturing is in 5, 12& 18 %.

He is also providing job work services.

Can you please just go through the "important messege" provided in refund application which creates confusion. I cannot share screenshot here. May be you will get what i am actually saying.

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Siddaraju S Krishnappa (GST Expert) (190 Points)
Replied 26 June 2019

you can send private message with screenshot
so that I can able to clarify you in right way

in this forum there is an option to send private message

please forward the same with screenshot
or else please drop a message +916281620472