https://www.taxtmi.com/forum/issue?id=112084 Three practical means to evidence duty-paid imported goods are billing from the factory under an excise invoice, billing from an excisable warehouse, or issuing a duty-paying document eligible under CENVAT rules subject to compliance. Under GST, IGST on imports is available as input credit but basic customs duty is not. Where pre-GST invoices did not show excise, a trader may access a deemed input tax credit mechanism subject to conditions and temporal limits; sales made under a 2% CST arrangement do not permit input credit. en-us Fri, 16 Jun 2017 15:32:43 +0530 Thu, 23 Jan 2025 15:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112084 Three practical means to evidence duty-paid imported goods are billing from the factory under an excise invoice, billing from an excisable warehouse, or issuing a duty-paying document eligible under CENVAT rules subject to compliance. Under GST, IGST on imports is available as input credit but basic customs duty is not. Where pre-GST invoices did not show excise, a trader may access a deemed input tax credit mechanism subject to conditions and temporal limits; sales made under a 2% CST arrangement do not permit input credit. Discussion-Forum Customs Fri, 16 Jun 2017 15:32:43 +0530 https://www.taxtmi.com/forum/issue?id=112084