GSTAT Agra
For revenue
Topic
Refund claims, limitation, zero-rated supplies and inverted duty structure.
1 ruling found
GSTAT Agra
Where real estate developer refunded service tax received on advances for cancelled bookings after GST transition and treated refunded tax as ITC to adjust liability, service tax paid before appointed date was not input tax under GST, ITC was not admissible, and refund could only be claimed under transitional provisions of existing law, not by unilateral credit in electronic ledger