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2020 (12) TMI 356 - Commissioner - GSTRejection of Refund claim - Inverted duty structure - Trading of goods - Purchase @18% of GST and supply @5% to Public Funded Research Institutes - appellant has procured the Scientific and Technical Instruments, Apparatus, Equipment etc., from various suppliers on payment of 18% tax and supplies the same as such even without change of its packing to various research institutes on the payment of 5% tax by availing exemption N/N. 47/2017-IGST(rate) dated 14.11.2017 and 45/2017-CGST(rate) dated 14.11.2017 and part supplies were also made to other purchasers on full rate of tax i.e. 18% - whether the goods on which credit is accumulated and refund is claimed can be treated, as 'Input and falls under the purview of inverted duty structure or otherwise'? HELD THAT:- The appellant is engaged in the trading activities and supplied the goods i.e. Scientific and Technical Instruments, Apparatus, Equipment etc., as such to Public Funded Research Institutes at 5% rate of GST by availing benefit under Notification No.47/2017-IGST(rate) dated 14.11.2017 and 45/2017-CGST(rate) dated 14.11.2017. The same goods were also supplied by the appellant at the rate of 18% GST to other purchasers. The appellant also did not carryout any further processes i.e. checking of goods, testing, inspection etc., and supplied the goods as such, it is also found that no value addition has been done by the appellant. The goods procured are attracting the same rate as the appellant has also supplied the goods at the rate of 18% GST to other purchaser without availing the benefit of notification, therefore such goods can not be treated as Inputs and does not qualify the criteria prescribed under Inverted rated duty structure as provided under Section 54 (3) (ii) of CGST Act, 2017. Appeal dismissed.
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