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Input in case of Import

Harsh Baranwal (1 Points)

26 April 2019

when input is eligible in case of importing goods & every custom compliance is done, but goods not reached at factory??

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7 Replies

Sravan Reddy G (CA) (618 Points)
Replied 26 April 2019

but u can take input from customs bill
in that igst will be there

Heerak Jain (18 Points)
Replied 26 April 2019

delivery of goods to other person on direction of the registered person by way of transfer of documents of title to goods is deemed to be receipt of goods by registered person so ITC can be claimed as per bill to ship to model

Sravan Reddy G (CA) (618 Points)
Replied 26 April 2019

on bill ur company name is there means you can take
if not you can't

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 27 April 2019

As per Notification 10/2017 iGST Act : In case of Import the Recepient is liable to do RCM & can claim ITC on the same .

Have made the payment for duty & IGST ??? if yes , then can avail ITC for IGST paid , but Only when you reced the goods (As per Section 16 of CGST Act )

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 27 April 2019

Dear Heerak , sorry for my above reply , I could read your 2nd Query , .. Now as per your 2nd Query you have Directly transfer the goods from custom to your Recepient (Debtor) as per model of Bill To , Ship To , so that case also you can claim ITC on IGST paid

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 27 April 2019

justforpets (justforpets) (22 Points)
Replied 27 April 2019

I by and large advise individuals to avoid their pets access to houseplants, even only the compost that the plant sits in can be an issue," said Stephanie Liff of Pure Paws Veterinary Just Pets