Service provider is claiming refund , who also do job work along with manufacturing (textile industry). now can he consider job work supply as inverted supply??
Inverted tax structure generally occur in case of supply of goods. supply of services generally wont fall under this category. to claim refund under inverted tax structure one to one relation to be established between input and output.
as a special case for providing job work service if he is procuring some outside services at higher rates then he can opt. this usually wont occur.
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