Centre Mulls Allowing Refund of Unutilised ITC on Capital Goods Under Inverted Duty Structure

Last updated: 13 October 2025

According to a senior government official, the Central Government is actively considering allowing refunds of unutilised ITCon capital goods under the inverted duty structure (IDS). The proposal, if implemented, would mark a crucial step towards rationalising credit flow and reducing working capita

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Category GST   Report

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