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    <title>GST ITC for wrong tax charged</title>
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    <description>When GST is paid or charged to the incorrect tax head (for example IGST instead of CGST/SGST), the wrongly paid tax is refundable and input tax credit or refund relief may be claimed; such refunds or reallocations are to be granted without application of unjust enrichment and without charging interest on the corrective payment.</description>
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      <title>GST ITC for wrong tax charged</title>
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      <description>When GST is paid or charged to the incorrect tax head (for example IGST instead of CGST/SGST), the wrongly paid tax is refundable and input tax credit or refund relief may be claimed; such refunds or reallocations are to be granted without application of unjust enrichment and without charging interest on the corrective payment.</description>
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      <law>GST</law>
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