If your business imports goods via courier and has paid IGST to the customs department, you can indeed claim Input Tax Credit (ITC) for the IGST amount paid. This is confirmed even when the IGST entry appears in your GSTR-2B. Therefore, you are eligible to claim this credit.
07 May 2022
Our one client import of goods through courier mode, and paid igst to custom department and such igst amount entry reflected under GSTR-2b, so can we claim ITC of Igst paid amount?