TMI BlogRefund of unutilised ITC on input services - challenge to validity of Rule 89(5) - While the CGST Act...Refund of unutilised ITC on input services - challenge to validity of Rule 89(5) - While the CGST Act defines the expression ‘input’ in Section 2(59) by bracketing it with goods other than capital goods, it is true that the plural expression ‘inputs’ has not been specifically defined. But there is no reason why the ordinary principle of construing the plural in the same plane as the singular should not be applied. To construe ‘inputs’ so as to include both input goods and input services would do..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
