TaxTMI 
TaxTMI 
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?
INPUT OF IGST ON IMPORT OF GOODS ( SHIPPED FROM THIRD PARTY,SEZ UNIT IN INDIA)
CABIJENDERKUMAR BANSAL
Can X Claim IGST Input on Goods Shipped via Bill-to-Ship-to Model? Eligibility Based on Bill of Entry. X in Delhi ordered goods from Y in the US, which were shipped from Z, an SEZ unit in India, to X under a bill-to-ship-to model. Z billed Y for $3,000 plus customs duty and IGST, totaling $3,500. X received a bill from Y for $4,000 but did not pay IGST or duty directly. However, IGST is reflected in X's GSTR-2A from Z. The query is whether X can claim the IGST input. The response suggests that the person who filed the Bill of Entry is eligible for IGST input, and ITC can be claimed based on the invoice and GST paid. (AI Summary)