Regarding gst refund

yes input services to be included

Yes it should be included. We all know that refund of accumulated ITC, can be refunded only in the below 2 categories (Section 54(3) of CGST Act) -

1. Export of Goods on LUT

2. Inverted Duty Structure

In Point no1 , Input and Input Service are eligible for taking refund. However in point no 2 only Input is eligible for refund. 

 

Hope your query is resolved. 

Yes it should be included. We all know that refund of accumulated ITC, can be refunded only in the below 2 categories (Section 54(3) of CGST Act) -

1. Export of Goods on LUT bn

2. Inverted Duty Structure

In Point no1 , Input and Input Service are eligible for taking refund. However in point no 2 only Input is eligible for refund. 

 

Hope your query is resolved.