TaxTMI 
TaxTMI 
Company A imports goods through Indian Post. IGST amount is shown in the receipt issued by Indian Post. Can I take credit of IGST paid Customs bill of entry. I request experts to give advice.
IGST CREDIT ON BILL OF ENTRY
05 Dec 2019 
3 Replies 
5542 Views Asked by
IGST Input Tax Credit affirmed: bill of entry or postal receipt qualifies as eligible document for claiming ITC on imports.
A registered person may claim IGST input tax credit on imports where tax is evidenced by prescribed customs documentation; Rule 36(1)(d) treats a bill of entry or similar document as an eligible document for availing input tax credit, and a receipt issued by a postal authority evidencing IGST payment on importation is valid proof to support ITC entitlement. (AI Summary)
A registered person may claim IGST input tax credit on imports where tax is evidenced by prescribed customs documentation; Rule 36(1)(d) treats a bill of entry or similar document as an eligible document for availing input tax credit, and a receipt issued by a postal authority evidencing IGST payment on importation is valid proof to support ITC entitlement. (AI Summary)