Treading the GST Path - XXXIII - Works Contracts - Rate changes

Sir, nice article. I fully agree that exemptions promised up to 2020 should have been continued. Further it is mentioned that refund of accumulated ITC can be claimed in terms of Section 54(3). Relevant portion of it reads as under
(ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council. My doubt is whether the word INPUTS includes INPUT SERVICES. If not ,above refund provision is not applicable to subject WCS. Please examine sir.

mallikarjun reddy c 01/09/2017