inventory movement to claim 100% duty

[Govind Gupta]

Is inventory movement required ( Pre GST) for items stock transferred to Delhi ( lying at Delhi ) but originally purchased in Mumbai ( BOE in Mumbai Warehouse address), as only IGST or CGST credit will be allowed, can this be avoided and full duty is claimed

AI Summary

Inventory movement requirement may determine eligibility to claim full duty when tax credit is limited to IGST or CGST. Whether inventory movement prior to GST implementation is necessary to preserve entitlement to a 100% duty claim when goods are physically located in Delhi but were originally entered under a Mumbai warehouse bill of entry; the enquiry focuses on whether absence of documented transfer affects eligibility given that only IGST or CGST credit will be allowed.