https://www.taxtmi.com/caselaws?id=468451 Input tax credit on imported goods is available only on strict compliance with GST credit conditions and the prescribed import documentation. The authority applied the IGST, Customs Tariff and GST credit framework and held that the taxpayer must possess the required documents, receive the goods, pay tax to the Government, and satisfy the documentary rules for credit. As the bill of entry was not properly assessed and validated in the taxpayer's own name through the customs and GST systems, the mandatory conditions for availing credit on import were not met. The credit claim was therefore rejected, and the advance ruling was affirmed. en-us Mon, 03 Mar 2025 00:00:00 +0530 Wed, 06 May 2026 18:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468451 Input tax credit on imported goods is available only on strict compliance with GST credit conditions and the prescribed import documentation. The authority applied the IGST, Customs Tariff and GST credit framework and held that the taxpayer must possess the required documents, receive the goods, pay tax to the Government, and satisfy the documentary rules for credit. As the bill of entry was not properly assessed and validated in the taxpayer's own name through the customs and GST systems, the mandatory conditions for availing credit on import were not met. The credit claim was therefore rejected, and the advance ruling was affirmed. Case-Laws GST Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468451