Imports by composition dealer

[nagendra v]

For Regular dealer IGST will pay under reverse charge and he will avail input for next month, in case composition dealer what should be happen ?

Thank you

AI Summary

Clarification Issued: Composition Dealers Cannot Claim Input Tax Credit on IGST for Imports Under GST Rules A query was raised regarding the treatment of imports under the Goods and Services Tax (GST) for composition dealers. While regular dealers pay Integrated Goods and Services Tax (IGST) under reverse charge and can avail input tax credit in the following month, composition dealers cannot avail any input tax credit. This was clarified in a response provided in the discussion forum.