please share the list of updated list of items as on date on which refund under inverted duty structure can not be claimed even where rate of inputs is higher than rate of supply.
thanks in advance.
As per Notification 5/2017 CT (R) , it's restricted only on goods falling under HSN 8601 to 8608 .
Before issued of Notification 20/2018 CT (R) , it was also restricted on Fabrics , HSN 5007,5111 to 5113, 5208 to 5212, 5309 to 5311, 5512 to 5516.
(Kindly refer above said Notification)
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