INADVERTED DUTY STRUCTURE CLAIM GST

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SIR

IF MANUFACTURING CONCERN, ABLE TO CLAIM SERVICES AND CAPITAL GOODS INPUTS IN THE INADVERTENT DUTY STRUCTURE REFUND CLAIM.  PLEASE CLARIFY

REGARDS

SR

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In particular, GST refunds on inverted duty structure has always been controversial. In simple terms, an inverted duty structure means that GST paid on inputs is higher than the GST paid on the finished product, thereby entitling the taxpayer to claim a refund for the difference.

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