Refund of gst paid on rcm

A Ltd. engaged in the business of export of services, Also A Ltd. pays GST on RCM basis on sponsership fees and Import of services. Since the company is not providing any Taxable output services they are unable to take input credit of payment done under RCM.

My Question is Can A Ltd. claim refund of GST Paid under Reverse charge ?

 

 

Replies (2)
No ........you cannot
As per section 54 CGST Refund can be claim only in following

. Export of goods or services.
• Supplies to SEZs units and developers
• Deemed exports
• Refund of taxes on purchase made by UN or embassies etc.
• Refund arising on account of judgment, decree, order, or direction of the Appellate Authority, Appellate Tribunal, or any court.
• Refund of accumulated Input Tax Credit on account of inverted duty structure
• Refund of pre-deposit
NOITC can be claimed only if outward supply is taxable or zero rated

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