TaxTMI 
TaxTMI 
Mr A purchase goods from Mr. B. GST rate of goods is 12% but Mr. Charged 18%. Can Mr. A take ITC of 18%?
Is there any case law?
Supplier charged higher GST rate
27 Sep 2020 
4 Replies 
5374 Views Asked by
Input tax credit entitlement limited to statutory rate; buyer should seek supplier credit note or refund remedy.
A purchaser charged a higher GST rate than tariff raises whether he may claim input tax credit for tax actually paid. Competing views appear: one permits credit of tax paid as invoiced; the other stresses that entitlement to Input Tax Credit is limited by statutory conditions, places the burden of proof on the claimant, and advises correction by the supplier through a credit note and refund to avoid departmental action. (AI Summary)
A purchaser charged a higher GST rate than tariff raises whether he may claim input tax credit for tax actually paid. Competing views appear: one permits credit of tax paid as invoiced; the other stresses that entitlement to Input Tax Credit is limited by statutory conditions, places the burden of proof on the claimant, and advises correction by the supplier through a credit note and refund to avoid departmental action. (AI Summary)