{"id":22184,"date":"2021-06-24T13:08:29","date_gmt":"2021-06-24T07:38:29","guid":{"rendered":"https:\/\/plyinsight.com\/?p=22184"},"modified":"2021-07-02T11:40:12","modified_gmt":"2021-07-02T06:10:12","slug":"proposed-correction-of-inverted-duty-structure","status":"publish","type":"post","link":"https:\/\/plyinsight.com\/hi\/proposed-correction-of-inverted-duty-structure\/","title":{"rendered":"Proposed Correction of Inverted Duty Structure"},"content":{"rendered":"<p>An inverted duty structure arises when the GST rate on raw material is higher than that on finished products, resulting in a higher input tax credit (ITC) outflow.<\/p>\n<p>A registered taxpayer can claim refunds of ITC on account of higher tax on input and lower tax on output.<\/p>\n<p>\u201cThe inverted tax structure under GST needs to be corrected as it is causing cash flow issues for manufacturers. Moreover, in some cases the accumulated ITC is not even refundable, like for capital goods and input services, even if the rate structure is inverted. The government also suffers because it result in a huge refund outgo,\u201d said a government official. An inverted rate structure makes import more competitive, putting domestic units at a disadvantage, he added.<\/p>\n<p><strong>For example,<\/strong> While footwear of up to Rs. 1,000 falls in the 5 per cent GST bracket, input like the shoe sole, adhesives, and colours are taxed at 18 per percent, resulting in an inverted duty structure. Other inputs like non-woven fabric and leather are taxed at 12 per cent.<\/p>\n<p>This creates a case of unutilized ITC and hence causes refunds.<\/p>\n<p>The decision on correcting the inverted duty structure was deferred in June last year due to the pandemic. The council had in March last year corrected the inverted duty structure on mobile phones and specified parts by hiking the tax rate to 18 per cent from 12 per cent.<\/p>\n<p>In the case of readymade garments, the pre-GST incidence was about 13.2 per cent compared with the current levy of 5 per cent. Fabric has a GST rate of 5 per cent, whereas different types of manmade fibres and yarns are taxed at 18 per cent. Initially the government had not allowed fabric manufacturers to claim ITC refunds, but later relented and allowed it in the July 2018 meeting.<\/p>\n<hr \/>\n<hr \/>\n<h3 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u0935\u094d\u092f\u0941\u0915\u094d\u0924\u094d\u0915\u094d\u0930\u092e (\u0907\u0928\u094d\u0935\u0930\u094d\u091f\u0947\u0921) \u0936\u0941\u0932\u094d\u0915 \u092e\u0947\u0902 \u092c\u0926\u0932\u093e\u0935 \u092a\u094d\u0930\u0938\u094d\u0924\u093e\u0935\u093f\u0924<\/strong><\/span><\/h3>\n<hr \/>\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0936\u0926 \u0915\u0940 \u092c\u0948\u0920\u0915 \u092e\u0947\u0902 \u0935\u094d\u092f\u0941\u0924\u094d\u0915\u094d\u0930\u092e (\u0907\u0928\u094d\u0935\u0930\u094d\u091f\u0947\u0921) \u0936\u0941\u0932\u094d\u0915 \u0922\u093e\u0902\u091a\u0947 \u092e\u0947\u0902 \u092c\u0926\u0932\u093e\u0935 \u092a\u0930 \u0935\u093f\u091a\u093e\u0930 \u0939\u094b \u0938\u0915\u0924\u093e 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A registered taxpayer can claim refunds of ITC on account of higher tax on input and lower tax on output. \u201cThe inverted tax structure under GST needs [&hellip;]<\/p>","protected":false},"author":1,"featured_media":22185,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1252],"tags":[1285],"class_list":["post-22184","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-june-articles-2021","tag-inverted-duty-structure"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Proposed Correction of Inverted Duty Structure - PLY INSIGHT<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/plyinsight.com\/hi\/proposed-correction-of-inverted-duty-structure\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Proposed Correction of Inverted Duty Structure - PLY INSIGHT\" \/>\n<meta property=\"og:description\" content=\"An inverted duty structure arises when the GST rate on raw material is higher than that on finished products, resulting in a higher input tax credit (ITC) outflow. 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