Input in case of Import

ITC / Input 263 views 7 replies
when input is eligible in case of importing goods & every custom compliance is done, but goods not reached at factory??
Replies (7)
but u can take input from customs bill
in that igst will be there
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
on bill ur company name is there means you can take
if not you can't
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 )
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
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

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