Festive Savings Are Here. Get 10% OFF on All CCI Pro Plans. Subscribe Now!

GST Input tax credit with student discount

4436 views

Save Share

Ria

Student

45 Points Posted on 29 September 2023

I went to buy a laptop and wanted to avail student discount through my younger brother's student id. But i also have GSTIN.

The shopkeeper told me i cannot get student discount if i want to claim GST.

Is it correct?

Can i not claim ITC even if student discount is applied [or any other discount is applied]

Replies (4)

Quick Summary

A freelancer with a GSTIN is asking if they can claim the GST Input Tax Credit (ITC) on a laptop purchased using their brother's student ID to get a discount. The shopkeeper advised against it. The consensus is that for business purchases, the item should be bought under the freelancer's own GSTIN to benefit from ITC, rather than using a relative's student ID.

prasad Nilugal

GST Practitioner & Accounts

8998 Points Posted on 29 September 2023

Laptop is for Business purpose or personal purpose , please Clarify .

Ria

Student

45 Points Posted on 29 September 2023

Business purpose, for my freelancing business

SHIV KUMAR

Co-Founder of Sublime Associates

182 Points Posted on 29 September 2023

You business means you are the entity so why are you using you brother Id. You need to purchase on your GSTIN it will be benificialto you.

Aashok Kumar Sharma

Finance/Compliance Consultant

75675 Points Posted on 07 November 2026

You can't have both on one invoice:

• ITC requires a tax invoice issued to your GSTIN, with the goods received and used for business (Sec 16(2), Rule 46). If the invoice is in your brother's name (student discount), it isn't your purchase. You can't claim ITC on it.

• Compare: student discount (say 5–10%) vs ITC of 18% on the laptop. If the laptop is genuinely for your freelancing business, the B2B invoice with ITC usually beats the student discount (provided your output supplies are taxable).

• Exports of services under LUT: ITC can be refunded, or used against future liability.

• If you take the student-discount invoice, record the laptop as a business asset without ITC (cost includes GST) for income-tax depreciation. Ownership in your brother's name may still be questioned.