---
type: "tool"
title: "Inverted Duty Refund Calculator"
description: "Free inverted duty structure refund calculator — apply the Rule 89(5) formula to estimate your GST refund on accumulated ITC."
resource: "https://www.gstcalculators.in/inverted-duty-refund-calculator.html"
language: "en"
bundle_generated: "2026-10-12"
---

# Inverted Duty Refund Calculator

Free inverted duty structure refund calculator — apply the Rule 89(5) formula to estimate your GST refund on accumulated ITC.

- Canonical page: [Inverted Duty Refund Calculator](https://www.gstcalculators.in/inverted-duty-refund-calculator.html)
- Publisher: [Tool Master Hub / GSTCalculators.in](../site.md)
- Category: [Basic Financial Calculators](../categories/basic.md)

This is a discovery summary of the public page, not an independently reviewed replacement. Use the canonical page for current inputs, assumptions, formulas, source links and results. The bundle generation date does not mean that tax rules were reviewed on that date.

## Topics on the page



## Questions and answers from the visible page

### What is an inverted duty structure?

When the GST rate on inputs (raw materials) is higher than the GST rate on the final output, ITC accumulates because output tax liability isn't enough to absorb the input credit — refund provisions exist to release this accumulated credit.

### What is the Rule 89(5) refund formula?

Refund = (Turnover of inverted rated supply of goods and services × Net ITC) ÷ Adjusted Total Turnover, minus the tax payable on such inverted rated supply.

### Are services included in inverted duty refund claims?

The formula was amended to be goods-and-services inclusive, but whether input SERVICES count toward "Net ITC" has seen litigation and rule changes — verify the current position before filing.

## Accuracy and corrections

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