Section 54(3)(ii) allows the refund of credit accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies. Since we are providing the parts to railway supplies, does the notification No. 5/2017 - Central Tax (Rate) dated 28.06.2017 which bars the refund, applicable to our part supplied?
States/UT
Order No. & Date
GST/ARA/49/2019-20/B-10 , Mumbai, dated 17.01.2020
Order date
17-01-20
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Category
97(2)(b)
Year