Purchase GST tax more than sales GST tax

If your business encounters a situation where the GST paid on purchases (e.g., 18%) is higher than the GST charged on sales (e.g., 5%) due to factors like packaging changes, this creates an inverted duty structure. In such cases, you can claim a refund for the accumulated, unused Input Tax Credit (ITC). This is a common scenario, particularly with products like oils where loose sales might attract a lower GST rate than packaged goods.