{"id":66926,"date":"2024-10-19T17:42:12","date_gmt":"2024-10-19T12:12:12","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=66926"},"modified":"2024-10-25T16:25:05","modified_gmt":"2024-10-25T10:55:05","slug":"no-refund-for-non-edible-neem-oil-under-inverted-duty","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/no-refund-for-non-edible-neem-oil-under-inverted-duty\/","title":{"rendered":"No Refund for Non-Edible Neem Oil under Inverted Duty"},"content":{"rendered":"\n<p>The levying of GST in India is based on a unified tax regime, the procedure under GST, whose design is simplified to the maximum extent possible, with a continuous flow of input tax credit along the supply chain. However, it is not devoid of complexities concerning Inverted Duty Structures (IDS).<\/p>\n\n\n\n<p>IDS occurs when the input tax rate is higher than the rate on finished products, thereby creating an accumulation of unutilized Input Tax Credits (ITC). This issue has repeatedly sparked controversy about the refunds of blocked ITC, and one such case is the case of M\/s Pooja Solvent Private Limited, a firm manufacturing non-edible neem oil. &nbsp;<\/p>\n\n\n\n<p>The present blog targets the recent judgment pronounced by the Uttar Pradesh Authority for Advance Rulings, explaining that non-edible neem oil is classifiable under HSN Code 1515 and would not be eligible for claiming a refund in terms of Notification No. 32\/2017, Central Tax dated October 15, 2017, as amended. We shall delve into the application&#8217;s background, the ruling, and larger implications under the GST law.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/no-refund-for-non-edible-neem-oil-under-inverted-duty\/#Concept_of_Inverted_Duty_Structure_and_Refunds\" >Concept of Inverted Duty Structure and Refunds<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/no-refund-for-non-edible-neem-oil-under-inverted-duty\/#Talk_To_Expert\" >Talk To Expert<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/no-refund-for-non-edible-neem-oil-under-inverted-duty\/#No_Refund_for_Non-Edible_Neem_Oil_under_Inverted_Duty\" >No Refund for Non-Edible Neem Oil under Inverted Duty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/no-refund-for-non-edible-neem-oil-under-inverted-duty\/#Overview_of_the_Case_Ms_Pooja_Solvent_Private_Limited\" >Overview of the Case: M\/s Pooja Solvent Private Limited<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/no-refund-for-non-edible-neem-oil-under-inverted-duty\/#Uttar_Pradesh_AAR_Ruling_No_Refund_on_Non-Edible_Neem_Oil\" >Uttar Pradesh AAR Ruling: No Refund on Non-Edible Neem Oil<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/no-refund-for-non-edible-neem-oil-under-inverted-duty\/#Key_Legal_Provisions_of_the_Law_Involved_in_the_Case\" >Key Legal Provisions of the Law Involved in the Case<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/corpbiz.io\/learning\/no-refund-for-non-edible-neem-oil-under-inverted-duty\/#Implications_for_the_Industry\" >Implications for the Industry<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/corpbiz.io\/learning\/no-refund-for-non-edible-neem-oil-under-inverted-duty\/#To_Wrap_Up\" >To Wrap Up<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/corpbiz.io\/learning\/no-refund-for-non-edible-neem-oil-under-inverted-duty\/#Frequently_Asked_Questions\" >Frequently Asked Questions<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Concept_of_Inverted_Duty_Structure_and_Refunds\"><\/span>Concept of Inverted Duty Structure and Refunds<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Before discussing the judgment&#8217;s intricacies, it is essential to understand the concept of the Inverted Duty Structure under GST. Under GST, manufacturers pay taxes on inputs and input services and then collect taxes on the output goods or services they sell. Ideally, the GST system allows businesses to claim refunds on the input tax credit to avoid cascading taxes. &nbsp;<\/p>\n\n\n\n<p>However, in the reverse scenario, where the tax rate on inputs is higher than that on outputs, the manufacturer is stuck with more ITC than what can be utilized. An &#8220;inverted duty structure&#8221; occurs when a manufacturer pays more taxes on inputs than he collects from the final output. Section 54(3)(ii) of the CGST Act allows a manufacturer to claim refunds on the accumulated ITC under certain conditions. However, this is not the case in each category of products, and different notifications restrict refund eligibility for specific products.<\/p>\n\n\n\n<p>Elevate your business with <a title=\"Benefits of GST Registration\" href=\"https:\/\/corpbiz.io\/gst-registration\">GST registration services<\/a> and conquer an inverted duty structure to unlock maximum refunds effortlessly.<\/p>\n\n\n\n<h2><span class=\"ez-toc-section\" id=\"Talk_To_Expert\"><\/span>Talk To Expert<span class=\"ez-toc-section-end\"><\/span><\/h2><div class=\"calling-person blog_cta my-4\"> \n\n  \n\n    <div class=\"row\"> \n\n        <div class=\"col-xs-12 col-sm-12 col-md-12 col-lg-12\"> \n\n            <div class=\"d-flex flex-nowrap\"> \n\n                <div class=\"user-online\"> <img decoding=\"async\" src=\"https:\/\/corpbiz.io\/img\/user.jpg\" alt=\"corpbiz\"> <\/div> \n\n                <div class=\"user-online-details ms-3 align-self-center\"> \n\n                    <h2 class=\"text-white mt-0\"><span class=\"ez-toc-section\" id=\"No_Refund_for_Non-Edible_Neem_Oil_under_Inverted_Duty\"><\/span> No Refund for Non-Edible Neem Oil under Inverted Duty <span class=\"ez-toc-section-end\"><\/span><\/h2> \n\n                    <p class=\"mt-3\"><i class=\"fa fa-star\"><\/i><i class=\"fa fa-star\"><\/i><i class=\"fa fa-star\"><\/i><i \n\n                            class=\"fa fa-star\"><\/i><i class=\"fa fa-star-half-full\"><\/i><span \n\n                            class=\"ms-2 text-white\">(4.8)<\/span><\/p> \n\n                <\/div> \n\n            <\/div> \n\n          \n\n        <\/div> \n\n     \n\n        <div class=\"col-xs-12 col-sm-12 col-md-12 col-lg-8 mx-auto\"> \n\n            <div class=\"d-flex justify-content-between call-chat\"> <a href=\"tel:919121230280\"> <span>Call Now \n\n            <\/span><img decoding=\"async\" class=\"ms-2\" src=\"https:\/\/corpbiz.io\/admin\/style\/images\/userfiles\/image\/new_call_icon.png\" \n\n                alt=\"Call With \" width=\"32px\"> \n\n        <\/a> <a href=\"https:\/\/api.whatsapp.com\/send?phone=919289379709&#038;text=Hi%20Corpbiz\" target=\"_blank\" rel=\"noopener\"> <span>Chat With Us<\/span><img decoding=\"async\" class=\"ms-2\" \n\n                src=\"https:\/\/corpbiz.io\/img\/chat-with-expert.png\" alt=\"Chat With \" width=\"32px\"> <\/a> <\/div> \n\n        <\/div> \n\n    <\/div> \n\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Overview_of_the_Case_Ms_Pooja_Solvent_Private_Limited\"><\/span>Overview of the Case: M\/s Pooja Solvent Private Limited<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\/s. Pooja Solvent Private Limited is engaged in the manufacture of neem cake and chemically modified non-edible neem oil. Non-edible neem oil is widely applicable, mainly as a pesticide and fertilizer. The firm uses a multi-step process to produce neem oil by crushing neem seeds to obtain neemgiri and then cold pressing the same to extract neem oil. This oil is then chemically modified to render it non-edible for humans and fit for agricultural use.<\/p>\n\n\n\n<p>It was raised whether non-edible neem oil was correctly classified and whether a refund could be claimed because of the Inverted Duty Structure. The tax rates for the inputs were higher, at 12% and 18%, compared to a 5% GST rate on the final product.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Inputs vs. Outputs in the Case<\/h3>\n\n\n\n<ul>\n<li><strong>Inputs: <\/strong>Chemicals and nutrients like Nitrogen, phosphorus, and potassium-based [various fertilizers], all taxed at 12% to 18%.<\/li>\n\n\n\n<li><strong>Output:<\/strong> Non-edible neem oil is classified under HSN Code 1515 and attracts a 5% tax.<\/li>\n<\/ul>\n\n\n\n<p>This mismatch of taxation rates made the applicant company argue that a considerable portion of its input tax credit was accumulating. Thus, they were unable to recover the same. Therefore, the aggrieved filed for a refund under the Inverted Duty Structure.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Uttar_Pradesh_AAR_Ruling_No_Refund_on_Non-Edible_Neem_Oil\"><\/span>Uttar Pradesh AAR Ruling: No Refund on Non-Edible Neem Oil<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Uttar Pradesh AAR provided clarity on the following two important issues in its order dated June 6, 2024:<\/p>\n\n\n\n<ul>\n<li><strong>Classification of Non-Edible Neem Oil<\/strong><\/li>\n<\/ul>\n\n\n\n<p>AAR stated that the non-edible neem oil, even after undergoing a chemical transformation, retains its essential characteristics of neem oil. Applying the General Rules for Interpreting the Harmonized System, the non-edible neem oil is classified under HSN Code 15159020, related to fixed vegetable oils.<\/p>\n\n\n\n<ul>\n<li><strong>Applicability of Refund under the Inverted Duty Structure<\/strong><\/li>\n<\/ul>\n\n\n\n<p>As per Notification No. 09\/2022-Central Tax (Rate) dated 13th July 2022, refund of unutilized input tax credit shall not be allowed for the goods covered under Chapters 15 and 27 of the HSN classification when accumulation of credit occurs because of inverted duty structure, i.e., due to the higher tax rate on inputs compared to output.<\/p>\n\n\n\n<p>Chapter 15 covers fixed vegetable oils like neem oil; hence, non-edible neem oil manufactured by M\/s Pooja Solvent Private Limited is excluded from claiming refunds under IDS. The AAR thus held that the applicant was excluded from claiming the accumulated input tax credit refund because his product falls under HSN Code 1515, governed by the notification provisions.<\/p>\n\n\n\n<p>Simplify your return filing with <a href=\"https:\/\/corpbiz.io\/gst-return-filing\" title=\"Types of GST Return Filing\">GST return filing services<\/a> and stay ahead of compliance challenges like the non-refund on non-edible neem oil to keep your cash flow thriving.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Legal_Provisions_of_the_Law_Involved_in_the_Case\"><\/span>Key Legal Provisions of the Law Involved in the Case<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The ruling by the AAR is based on several legal provisions and notifications within the ambit of GST. Some of the key legal provisions of Law are as follows:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00b7 Section 54(3)(ii) of CGST Act<\/h3>\n\n\n\n<p>This section provides a refund of unutilized input tax credit in the case of an Inverted Duty Structure and provides exceptions where a refund is not allowed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00b7 Notification No. 09\/2022-Central Tax (Rate)<\/h3>\n\n\n\n<p>The notification states that no refund of unutilized ITC shall be allowed for goods covered under Chapters 15 and 27. Neem oil is classified under Chapter 15. Hence, no refund is allowed to the manufacturers despite facing an Inverted Duty Structure.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00b7 HSN Code 1515<\/h3>\n\n\n\n<p>Neem oil is a fixed vegetable oil falling under HSN Code 1515. It was fundamental to the AAR&#8217;s finding as the product squarely fell within the ambit of the notification regarding the restriction of refunds.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Implications_for_the_Industry\"><\/span>Implications for the Industry<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This will have several implications for M\/s Pooja Solvent Private Limited alone and for wide agricultural-dealing and manufacturing industries dealing in non-edible oils. Therefore, Implications for the Industry are as follows:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00b7 Impact on the Manufacturers of Neem Oil and Related Products<\/h3>\n\n\n\n<p>Companies producing Neem oil or other fixed vegetable oils shall, henceforth, remember that they are excluded from refunds under the Inverted Duty Structure. This can lead to increased costs due to absorbing the unutilized input tax credit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00b7 Compliance and Tax Planning<\/h3>\n\n\n\n<p>Compliance and tax planning for enterprises in this industry need to be revisited. Understanding GST notifications and classifications clearly is crucial, as any incorrect interpretation will result in rejected refund claims or incorrect tax filings.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00b7 Future Scope for Clarifications or Amendments<\/h3>\n\n\n\n<p>While this judgment clarifies, it also demonstrates how the existing GST framework limits certain industries. Discussions or litigation aimed at addressing these discrepancies, particularly where the manufacturer is left with substantial unutilized ITC, could be possible in the future.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"To_Wrap_Up\"><\/span>To Wrap Up<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The case of M\/s Pooja Solvent Private Limited&#8217;s case clearly illustrates intricacies that are part and parcel of the GST system, particularly related to the Inverted Duty Structure. Hence, Uttar Pradesh AAR has unequivocally held that non-edible neem oil classifies under HSN Code 1515 and, thus, the applicant shall not be eligible for a refund of unutilized input tax credit in terms of Notification No. 09\/2022-Central Tax (Rate). &nbsp;<\/p>\n\n\n\n<p>This judgment serves as an important reminder for manufacturers in similar sectors to ensure that they understand the nuances of the GST law, particularly in regard to classifications and eligibility for refunds, among other things. While the IDS framework is designed to avoid cascading taxes, not all sectors benefit equally from it, and understanding these distinctions is vital when effective compliance and financial planning are to be done.<\/p>\n\n\n\n<p>Crack the code of GST by exploring how the ruling on non-edible neem oil can reshape the business approach. Visit our website <a href=\"https:\/\/corpbiz.io\/\">https:\/\/corpbiz.io\/<\/a> &nbsp;and unlock insights that turn tax challenges into success.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<div class=\"saswp-faq-block-section\"><ol style=\"list-style-type:none\"><li style=\"list-style-type: none\"><h3>What is the Inverted Duty Structure (IDS) under GST?<\/h3><p class=\"saswp-faq-answer-text\">The Inverted Duty Structure occurs when the tax rate on inputs is higher than the tax rate on the final products. This leads to an accumulation of unutilized input tax credits (ITC) as businesses cannot offset the higher input tax with the lower output tax.<\/p><li style=\"list-style-type: none\"><h3>Why is non-edible neem oil not eligible for a refund under the IDS?<\/h3><p class=\"saswp-faq-answer-text\">Non-edible neem oil falls under HSN Code 1515, governed by Notification No. 09\/2022-Central Tax (Rate). This notification excludes goods under Chapters 15 and 27 from claiming refunds of unutilized ITC due to the Inverted Duty Structure, regardless of the mismatch between the input and output tax rates.<\/p><li style=\"list-style-type: none\"><h3>What was the ruling of the Uttar Pradesh AAR regarding non-edible neem oil?<\/h3><p class=\"saswp-faq-answer-text\">The Uttar Pradesh AAR ruled that non-edible neem oil, classified under HSN Code 15159020, is ineligible for a refund under the IDS. The ruling cited that the oil retains its essential characteristics as neem oil and falls under Chapter 15, thus subjecting it to Notification No. 09\/2022 provisions.<\/p><li style=\"list-style-type: none\"><h3>What are the implications of this ruling for manufacturers of neem oil and similar products?<\/h3><p class=\"saswp-faq-answer-text\">Manufacturers of neem oil and other fixed vegetable oils under Chapter 15 will not be eligible for refunds under the Inverted Duty Structure. This may increase their costs, as unutilized ITC will accumulate without the option of a refund, requiring careful tax planning and compliance.<\/p><li style=\"list-style-type: none\"><h3>Is there scope for future clarifications or amendments to the GST law regarding the IDS?<\/h3><p class=\"saswp-faq-answer-text\">While the current ruling provides clarity, it also highlights limitations in the GST framework for certain industries. Future discussions or litigation could address the discrepancies, particularly where manufacturers face significant unutilized ITC due to the IDS without recourse for refunds.<\/p><\/ul><\/div>\n\n\n<p><strong>Read our blogs: <\/strong><a href=\"https:\/\/corpbiz.io\/learning\/reduced-gst-on-cancer-drugs-treatments\/\">GST on Cancer Drugs Cut to 5% is a Bold Move for Healthcare<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The levying of GST in India is based on a unified tax regime, the procedure under GST, whose design is simplified to the maximum extent possible, with a continuous flow of input tax credit along the supply chain. However, it is not devoid of complexities concerning Inverted Duty Structures (IDS). IDS occurs when the input [&hellip;]<\/p>\n","protected":false},"author":34,"featured_media":66928,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3467],"tags":[17,4485],"acf":{"service_id":"104"},"authorName":"Monisha Chaudhary","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2022\/01\/Monisha-Chaudhary-150x150.jpg","authorDescription":"Meet Monisha Chaudhary, a company secretary, and legal content expert with 15+ Years of Industry Experience. With a deep understanding of numerous legal domains, such as intellectual property and regulatory affairs, and decades of expertise in drafting legal blogs, she has consistently delivered informative articles. Her unique writing style has made her gain an immense following among legal researchers, lawyers, and CAs.","postViews":1413,"readingTime":6,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/66926"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/34"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=66926"}],"version-history":[{"count":6,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/66926\/revisions"}],"predecessor-version":[{"id":67034,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/66926\/revisions\/67034"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/66928"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=66926"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=66926"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=66926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}