ITC on IGST if Import duty paid by person other than importer

This discussion explores whether an importer can claim Input Tax Credit (ITC) for IGST paid on imports when the import duty was paid by a third party, such as a clearing house. Generally, ITC is available to the ultimate importer. However, if the clearing house acts as a pure agent and issues an invoice for the customs clearance amount to the importer, and the importer's details are on the Bill of Entry (BOE), then ITC may be claimable.