https://www.taxtmi.com/forum/issue?id=112572 ITC on imported goods is claimable only when the goods are received and tax is paid; payment of IGST and bill of entry alone, while goods remain at port or an external warehouse, does not permit credit. If goods are stored outside the registered factory, the storage location must be declared as an additional place of business to avail ITC; customs clearance and import duty payment are prerequisites to treating receipt as complete. en-us Thu, 10 Aug 2017 11:48:55 +0530 Thu, 23 Jan 2025 15:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112572 ITC on imported goods is claimable only when the goods are received and tax is paid; payment of IGST and bill of entry alone, while goods remain at port or an external warehouse, does not permit credit. If goods are stored outside the registered factory, the storage location must be declared as an additional place of business to avail ITC; customs clearance and import duty payment are prerequisites to treating receipt as complete. Discussion-Forum GST Thu, 10 Aug 2017 11:48:55 +0530 https://www.taxtmi.com/forum/issue?id=112572