https://www.taxtmi.com/forum/issue?id=116603 Input Tax Credit of IGST charged on import is admissible where the Bill of Entry records the IGST and payment is supported by documentary proof (for example, TR 6 challan); the Bill of Entry is the primary document for credit while the challan is supporting. IGST is governed by the IGST Act with CGST rules applying mutatis mutandis; demurrage related to goods at port may be includible in assessable value whereas post importation demurrage is not. A reassessed Bill of Entry showing revised IGST permits taking credit subject to proof of payment. en-us Fri, 07 Aug 2020 10:05:58 +0530 Thu, 23 Jan 2025 15:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116603 Input Tax Credit of IGST charged on import is admissible where the Bill of Entry records the IGST and payment is supported by documentary proof (for example, TR 6 challan); the Bill of Entry is the primary document for credit while the challan is supporting. IGST is governed by the IGST Act with CGST rules applying mutatis mutandis; demurrage related to goods at port may be includible in assessable value whereas post importation demurrage is not. A reassessed Bill of Entry showing revised IGST permits taking credit subject to proof of payment. Discussion-Forum Customs Fri, 07 Aug 2020 10:05:58 +0530 https://www.taxtmi.com/forum/issue?id=116603