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CITI’s call for broader textile-rate rationalisation is a separate, earlier development. In 2025, the industry body sought a uniform 5% rate across cotton, man-made fibre (MMF) and blended products; CITI later reported that the Council cut rates on MMF fibre and filament/yarn to 5%, effective 22 September 2025.
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What the Council recommended for GST refunds
The Council’s 57th meeting was held in New Delhi on 8 October 2026. Its recommendations included amendments to the Central Goods and Services Tax (CGST) Act and rules to expand refunds of accumulated ITC in specified cases. The Press Information Bureau described the measures as part of wider process reforms intended to ease working-capital constraints and release blocked credit. The Council announcement does not, by itself, establish that the required legal changes have taken effect or that every related GST portal feature is live. Read the PIB summary of the 57th meeting.
What “inverted duty” means
An inverted-duty situation occurs when the GST paid on inputs is higher than the GST charged on the finished output. The difference can leave a business with accumulated credit it cannot readily use against output tax. The Council recommended extending refunds in this context to qualifying ITC on input services and capital goods.
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Which credits are covered, and when
| Credit category | Refund context recommended | Eligible credit date | How refund is to be handled |
|---|---|---|---|
| Input services | Inverted-duty cases | Services availed on or after 1 November 2026 | The Council recommended allowing refund of accumulated ITC; no 60-month spread is stated for this category. |
| Capital goods | Inverted-duty and zero-rated-supply refund cases | Qualifying capital goods availed on or after 1 April 2027 | Refunds are to be spread over 60 months. |
The dates refer to when the input service or capital goods are availed, not to a general date on which all old accumulated credits become refundable. The recommendation does not establish retrospective eligibility for earlier credits. The PIB release describes the proposed eligibility dates and capital-goods schedule.
How the proposed refund automation would work
The Council also recommended a more automated pathway for refunds. Under the proposal, 90% of eligible claims could be sanctioned on a risk basis without officer intervention. It also called for shorter acknowledgement and processing timelines and automatic refunds of excess balances in the electronic cash ledger. The 90% figure is a proposed share of eligible claims for risk-based sanction, not a measured approval rate or a guarantee that any individual claim will be paid.
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Because the PIB release reports recommendations, taxpayers should confirm the operative notification, applicable rules and current GST portal workflow before relying on a deadline or filing route for a live claim. Eligibility will depend on the final provisions and the facts and documentation of each claim. See the Council’s announced process recommendations.
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CITI’s request and the Council’s later rate changes should not be treated as the same announcement. Ahead of the GST Council meeting on 3–4 September 2025, a report said CITI sought a uniform 5% GST rate across cotton, MMF and blended textile products. It also sought a 5% rate for textile machinery then taxed at 12% or 18%. Those were reported industry demands, not rates adopted merely because CITI requested them. Apparel Views’ report on CITI’s pre-meeting expectations.
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In a circular dated 4 September 2025, CITI reported that the Council had reduced GST on MMF fibre from 18% to 5% and on MMF filament/yarn from 12% to 5%, effective 22 September 2025. CITI described the change as addressing an inverted-duty issue in the MMF textile value chain and supporting fibre neutrality. The circular’s account of these adopted changes does not establish that every cotton, blended-product or machinery rate sought by CITI was also reduced to 5%. For a specific product, the applicable HSN classification and operative government rate schedule control; the CITI circular is industry context, not a substitute for the statutory schedule. Read CITI’s 4 September 2025 circular.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What textile businesses should check before claiming a refund
- Identify the credit type: distinguish input services from capital goods; the Council’s recommended eligibility dates differ.
- Check the relevant supply context: the input-services expansion concerns inverted-duty cases, while the capital-goods recommendation covers both inverted-duty and zero-rated-supply refund cases.
- Record the availed date: input services must be availed on or after 1 November 2026, and qualifying capital goods on or after 1 April 2027, under the recommendations.
- Check implementation: confirm the final amendment, notification, rules and live portal process before submitting or planning around a claim.
- Verify product rates by HSN: do not extrapolate CITI’s summary to an entire product category or assume machinery rates changed as requested; confirm the operative schedule and seek qualified GST advice for a transaction.
CITI’s 2025 circular also recapped earlier recommendations concerning provisional sanction of 90% of inverted-duty refunds and a change to an export-refund threshold. Those earlier measures are distinct from the 2026 recommendations extending refund eligibility to input-services and capital-goods credit. CITI’s circular sets out that earlier context.
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