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).

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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

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