My company is a manufacturing company where we manufacture electric vehicle by importing materials from China/Japan. In the month of march there was a fire in one of our factory in gujrat which is shown as additional place of business by us. We paid IGST on such Goods and also the goods were Not insured. Now, the question I want to ask is what would be the treatment of GST paid on such goods?? what would be the accounting of the same? What would be other tax implications??