INPUT OF IGST ON IMPORT OF GOODS ( SHIPPED FROM THIRD PARTY,SEZ UNIT IN INDIA)

[CABIJENDERKUMAR BANSAL]

X(Delhi) ordered goods from Y(US), which Y get it shipped from Z(SEZ in India) to X(bill to ship to model). Z raised bill to Y of 3000 US$ + custom duty and IGST paid for clearance for home consumption (SEZ to DTA unit) total 3500 us$. X got bill from Y of 4000 US$. X did not pay IGST and duty at its own, but in GSTR-2A of X, IGST is reflected from Z(SEZ). Can X claim this IGST input?

[Alkesh Jani]

Sir,

In my point of view, the person who has filed Bill of Entry is eligible for IGST paid. Moreover, ITC can be availed on the basis of Invoice and GST paid on it and if return is filed.

Our experts may correct me if mistaken.

Thanks

AI Summary

Input Tax Credit entitlement depends on who filed the Bill of Entry and on invoice, payment and return filing. Entitlement to IGST credit depends on who filed the Bill of Entry and effected payment for customs clearance; ITC can be availed only on the basis of the invoice, proof that GST was paid, and filing of the requisite return, so mere reflection of IGST in GSTR-2A is not itself sufficient where the claimant did not pay the tax.