Refund of gst paid on rcm

Dinesh (student ) (146 Points)

18 September 2018  

A Ltd. engaged in the business of export of services, Also A Ltd. pays GST on RCM basis on sponsership fees and Import of services. Since the company is not providing any Taxable output services they are unable to take input credit of payment done under RCM.

My Question is Can A Ltd. claim refund of GST Paid under Reverse charge ?