Before custom clearance

Bill of entry Date 16.03.23
Custom duty paid Date 18.03.23
Custom clearance ( OCC Dt.) date21.03.23

Import handling charges paid to party , Invoice dated20.03.23

The above handling expenses is on before custom clearance. Can we take gst input on this expenses.
Replies (3)
Quick Summary
This discussion explores whether GST input tax credit can be claimed on expenses paid before customs clearance, such as import handling charges. The consensus is yes, as per Section 16 of the CGST Act, provided the expenses are used in the course of business and not restricted by Section 17(5).

You can put this question in www.IndiaFilings.com is committed to helping entrepreneurs and small business owners start, manage and grow their business with peace of mind at an affordable price.

Yes you can .
As per Section 16 CGST act any inwards supply which used or intended to be used in the course or furtherance of business the ITC is available except subject to conditions prescribed in Section 17(5).
So ITC is available to you.
Thanks

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
24 August 2026
Semi-Qualified CA/CA Finalist - Tax, GST, Audit & Accounts

Bharat Shah & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 29 August 2026
Article Assistant

RRPM & ASSOCIATES LLP

Chennai

CA Inter

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details