Import of goods 👻

Input tax credit is available for integrated tax charged on import of goods. Input tax credit of the IGST paid at the time of import would be credited to the importer and the same can be utilized by the taxpayer as Input Tax credit for payment of IGST liability on outward supplies.

Though input tax credit is available for the IGST paid, input tax credit cannot be claimed for The Basic Customs Duty (BCD) paid by the importer(basic provision)

The IGST paid you can claim input..

if you see bill of entry igst would have been calculated at last..

The ITC can claim for only IGST paid