AAR Cannot Rule on Refund of Accumulated ITC Under Inverted Duty Structure: Odisha AAR

In re Amarjyoti Granites India Private Limited (GST AAR Odisha) The Odisha Authority for Advance Ruling (AAR) rejected an application filed by a mining company seeking a ruling on whether GST paid under the Reverse Charge Mechanism (RCM) on mining royalty could be treated as refundable Input Tax Credit (ITC) under the inverted duty structure provisions of Section 54(3) of the CGST Act. The applicant also sought clarification on whether mining royalty, being a statutory payment intrinsically linked to mineral extraction, should be treated differently from ordinary input services for refund comp...