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Inverted Duty Structure Refund Explained | GST Refund on Rate Cuts? | GSTguy Everyone is talking about GST refunds under the Inverted Duty Structure… but do you really get a refund when GST rates are cut? 🤔 Here’s the clarity you need: Refund applies only when input GST rate is higher than output GST rate. Example: Shampoo now at 5% while raw material chemicals still at 18% → refund possible ✅ But if you’re a trader selling goods that were earlier taxed higher and now reduced, no refund applies
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