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

242 views 7 replies
Can we take ITC of IGST in case of import if import duty(IGST) is paid by another person on behalf of importer?
Replies (7)
Can You elaborate with details...?!

Who's details in the BOE of Customs clearance...?!
No........... you cannot .
ITC is available to only ultimate importer
Dear Mr Pankaj Rawat Ji.,

For import transporters are paid IGST on customs clearance amount collect from Importer...
Then what about the above query...?!
Dear Sir,

The payment is made by clearing house as agent on behalf of importer and then invoice against such payment is raised by clearing house to importer.
@ Mr Shivaam.,

Okay okay...

but,

Who's details in the BOE of Customs clearance...?!

Is CHA give invoice for You as their charges with GST and Customs clearance amount without GST...?
Am I Right...?!
Dear Sir,

Thank you for your response.

Actually clearing house issues such invoices as pure agent on behalf of importer.
Yes... That's they collect charges from for their services...
But, The BOE having Your details then You can ITC for the Import of goods.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register