https://www.taxtmi.com/forum/issue?id=120719 IGST paid and evidenced on the bill of entry at import is the operative condition for claiming Input Tax Credit on goods received without consideration; payment of consideration to the supplier is not required. ITC is precluded where such free imported goods are disposed of as gifts or distributed as free samples, so the end-use of the goods determines eligibility. en-us Thu, 15 Jan 2026 12:32:55 +0530 Sun, 18 Jan 2026 15:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120719 IGST paid and evidenced on the bill of entry at import is the operative condition for claiming Input Tax Credit on goods received without consideration; payment of consideration to the supplier is not required. ITC is precluded where such free imported goods are disposed of as gifts or distributed as free samples, so the end-use of the goods determines eligibility. Discussion-Forum GST Thu, 15 Jan 2026 12:32:55 +0530 https://www.taxtmi.com/forum/issue?id=120719