Refund on inverted duty structure

Yes as per Notification 45/2017 CT (r) :
Scientific and technical
instruments, apparatus,
equipment (including
computers); supplied to public funded research Institute the GST Rate is 5% .

Now come to your Query , In my view yes you are eligible to claim Refund on IDS.
As per Section 54(3) Refund of Unutilised ITC in case of IDS is available where ITC remains Unutilised even after setting off the output tax liability.

Import of Goods: The IGST is leviable on Import of Goods under the provision of Section 5 of IGST Act read with Section 3(5) of custom tariff Act 1975.

Now whether the IGST paid on Import cover under defination of ITC , the answer is Yes , if read the Definition of ITC under Section 2(62) , it includes the Section 5 of IGST Act .

Hence you are eligible to claim refund .

Thank you very much sir....But the GST officials told that they sanctioned only autopopulated ITC in our GSTN.In this regard there is no IGST paid details in our 2A.

 

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THERE IS GUIDE LINE IN CIRCULAR  79/53/2018 GST , THE BILLS NOT APPEARING IN 2A NEED TO BE UPLOADED.

BUT PLZ ASK THE OFFICER HOW CAN IMPORT BILL CAN BE REFLECT IN GSTR 2A.

Ok sir tq

AT YOUR SERVICE DEAR