Refund of ITC for real estate business

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Megha.B ( -) 15 April 2021

Can a construction company claim refund of unutilised ITC through Form GST RFD-01?

Sourav (Student) 15 April 2021

I think as construction works contract didn't claim ITC so unutilised ITC cannot be refunded

Megha.B ( -) 15 April 2021

ITC for works contract can be availed only by person who is in the same line of business and is using such services for further supply of works contract service. My query is does it qualify under inverted duty structure since output gst is paid at 12% while itc availed is at 18% ?