Gst input tax credit adjustment

Balraj (Accountant) (40 Points)

17 March 2018  
Sir, In our Firm, After GST We will Purchase the input @ 18% GST & sell the Product @ 5%GST so we will get the Credit of the 5% out off 18% but What about Remaining 13% input which we will paid excess..our HSN code is 8607 input credit not refund how to adjust remaining 13% gst.