https://www.taxtmi.com/caselaws?id=770829 AAR Gujarat held that the applicant cannot claim ITC on IGST paid by foreign supplier for imported warranty parts. The applicant, under dealership agreement with German company, provides warranty services using imported parts where IGST is paid by the foreign supplier. Since the applicant's invoices to the foreign supplier cover only service charges and exclude parts costs, and the foreign supplier pays the IGST, the applicant is not entitled to claim ITC under section 16 of CGST Act, 2017. en-us Wed, 30 Apr 2025 00:00:00 +0530 Sat, 07 Jun 2025 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770829 AAR Gujarat held that the applicant cannot claim ITC on IGST paid by foreign supplier for imported warranty parts. The applicant, under dealership agreement with German company, provides warranty services using imported parts where IGST is paid by the foreign supplier. Since the applicant's invoices to the foreign supplier cover only service charges and exclude parts costs, and the foreign supplier pays the IGST, the applicant is not entitled to claim ITC under section 16 of CGST Act, 2017. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770829