Rule 89(5) – Restriction on refund of ITC under inverted tax structure- SC reserves order

Union of India Vs Quarry Owners Association (Supreme Court of India)

Rule 89(5) – Restriction on refund of ITC under inverted tax structure- SC reserves order

Supreme Court reserved the order on constitutional validity and vires of Rule 89(5) of the CGST Rules which  restrict the refund of taxes on input services under inv

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