Input tax credit on GST

IGST is payable on goods imported into India. Input Tax includes IGST paid and the term input tax credit means the credit of input tax. Sec 20 of the IGST Act provides that the provisions of CGST Act will apply for availing of input tax credit of IGST paid.Thus you need to fulfill the conditions laid down in chapter V of CGST Act in order to avail of the Input Tax Credit of IGST paid on import of goods. Hope this helps.

Thank you Roy. Sorry for the delay reply. Thank u once again