Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification

Circular No.ES/57/2022-23                                                           8^th July, 2022       

To: Members of the Council          

Sub: Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification 

Dear Member,        

CBIC has issued Circular No. 173/05/2022-GST dated 6^th July, 2022 clarifying about claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. 

For detailed information, members may kindly refer to Circular No. 173/05/2022-GST dated 6^th July, 2022.

Members may kindly make a note of the above.  

Thanking you,                        

Yours faithfully,                       

S. BALARAJU     
EXECUTIVE DIRECTOR