https://www.taxtmi.com/forum/issue?id=113607 Whether input tax credit is claimable on IGST paid at import when components are supplied free of cost for incorporation into exported goods. The issue contrasts the exclusion of ITC where payment to the supplier is not made with the position that IGST on import may be paid under reverse charge, in which case the payment-to-supplier condition would not apply and ITC could be available; determination of transaction value for import GST is a related practical concern. en-us Wed, 11 Apr 2018 19:29:28 +0530 Thu, 23 Jan 2025 15:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113607 Whether input tax credit is claimable on IGST paid at import when components are supplied free of cost for incorporation into exported goods. The issue contrasts the exclusion of ITC where payment to the supplier is not made with the position that IGST on import may be paid under reverse charge, in which case the payment-to-supplier condition would not apply and ITC could be available; determination of transaction value for import GST is a related practical concern. Discussion-Forum GST Wed, 11 Apr 2018 19:29:28 +0530 https://www.taxtmi.com/forum/issue?id=113607