No Dear...
Composition dealer can purchase from Inter State and Also imports. The both condition GST applicable as IGST.
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Refund of IGST
This is a clarification which I saw in Cleartax and reproduced it for information.
Rule 62 is linked to rules 59,60 and 61 CGST rules.
Refer once again about the rcm related IGST Tax & import related IGST Tax...
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