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Goods and Services Tax | GSTAT Kolkata allows ITC refund where packing inputs bear higher GST rate than packaged tea

12 Sept 2026 · 5d agoBy CA Sandeep Kanoi

GSTAT Kolkata upholds inverted-duty refund for packaged tea, holding packing materials are inputs and Circular 135/5/2020-GST inapplicable. The post GSTAT Kolkata allows ITC refund where packing inputs bear higher GST rate than packaged tea appeared first on TaxGuru .

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