https://www.taxtmi.com/forum/issue?id=118483 The issue is whether IGST charged at import on free samples used for machine trials qualifies as input tax credit. One line of reasoning treats IGST on import as expressly included in the statutory definition of input tax and available if the general credit conditions are met. An opposing line contends that absent consideration the movement is not a taxable supply and IGST paid at import should be treated as a customs cost or be barred by blocked-credit rules for disposals and samples. en-us Fri, 14 Apr 2023 12:25:38 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118483 The issue is whether IGST charged at import on free samples used for machine trials qualifies as input tax credit. One line of reasoning treats IGST on import as expressly included in the statutory definition of input tax and available if the general credit conditions are met. An opposing line contends that absent consideration the movement is not a taxable supply and IGST paid at import should be treated as a customs cost or be barred by blocked-credit rules for disposals and samples. Discussion-Forum GST Fri, 14 Apr 2023 12:25:38 +0530 https://www.taxtmi.com/forum/issue?id=118483