An Unregistered Person with Disability (PWD) has purchased a vehicle from a car dealer paying GST at the rate of 28% on the vehicle against the concessional rate of 18%. Now he has obtained required certificates from Dept. of Heavy Industries.
- Can he claim the refund of excess tax paid now under Sec 54?
- If yes, whether application has to be made to his Jurisdictional GST office or to Jurisdictional GST office of vehicle dealer?
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