https://www.taxtmi.com/forum/issue?id=114935 Import under the EPCG scheme benefited from an IGST exemption so IGST was not paid at import clearance; consequently the importer cannot claim IGST input tax credit. If IGST had been paid in cash during import and the importer made taxable supplies, ITC would have been available, but the exemption and non-payment at importation preclude claiming credit. en-us Fri, 03 May 2019 10:17:26 +0530 Thu, 23 Jan 2025 15:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114935 Import under the EPCG scheme benefited from an IGST exemption so IGST was not paid at import clearance; consequently the importer cannot claim IGST input tax credit. If IGST had been paid in cash during import and the importer made taxable supplies, ITC would have been available, but the exemption and non-payment at importation preclude claiming credit. Discussion-Forum Customs Fri, 03 May 2019 10:17:26 +0530 https://www.taxtmi.com/forum/issue?id=114935