GST
Can a consumer claim back GST paid
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Facts
No. Input tax credit is only for registered persons using goods or services in the course of business. GST paid on personal purchases is a final cost to the consumer.
Provisions and law
- Sec 16(1), CGST Act 2017ITC is available to a registered person for supplies used in the course or furtherance of business
- Sec 17(5), CGST Act 2017Blocked credits, including goods or services for personal consumption
Analysis
If you are a salaried person buying a phone for ₹50,000 with ₹9,000 GST, that GST is part of your cost. A registered freelancer using the phone for work can claim ITC on a tax invoice with their GSTIN. Tourists have a separate refund scheme only where notified.
Conclusion
- Treat GST on personal purchases as part of the cost.
- If you run a registered business, ask for a tax invoice in your GSTIN for business purchases.
- Keep invoices for business use.
- Ask a CA whether a specific purchase qualifies.
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Checking GST on a bill: GSTIN validity, rate and tax shown
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