Paper19-8By admin / August 14, 2026 1. P19-8 Under GST, refund of unutilized ITC under inverted duty structure is allowed when: Input tax rate is less than output tax rate Input tax rate is higher than output tax rate Inputs are exempt but outputs are taxable Output supplies are zero-rated None 2. P19-8 An advance ruling issued by the Authority is binding on: The applicant and the officer dealing with the applicant All registered taxpayers in the State The applicant only The applicant, officer, and any other person None Loading questions... Loading questions... Loading questions... Loading questions... Loading questions... Loading questions... Loading questions... Loading questions... Loading questions... Loading questions... Loading questions... Loading questions... Loading questions... Loading questions... Loading questions... Loading questions... Previous Start Quiz Next Time's up