can we file rfd 01 of inverted tax structure for input services
and claim refund for input services.
my production is immitation jewellery which has 3 % rate and. i am giving marketing fees of 18% in expenses can i claim refund for that
No you cannot .
As per Section Section 54 of CGST , Refund can be claimed on account of rate of Tax on INPUT being higher than rate of tax on output supplies .
in above INPUT means goods other than capital goods , hence do not include services.
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