TaxTMI 
TaxTMI 
ITC ON FREE IMPORT CAN BE TAKEN OR NOT ?
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....TC ON FREE IMPORT CAN BE TAKEN OR NOT ? <br> Query (Issue) Started By: - ARVIND JAIN Dated:- 15-1-2026 Goods and Services Tax - GST <br> Got 6 Replies <br> GST<br> <br> ITC of IGST paid on the import of samples received without consideration is admissible? if we use it for furtherrance of business. We have copy of Invoice - challan paid by us - BOE but no import payment as it is free sample.....
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.... Section 17(5)(h) covers condition where free smple are distributed by supplier and not applicble in our case. --Reply By: ARVIND JAIN The Reply: Thanks to all for the prompt response --Reply By: PAWAN KUMAR The Reply: IGST paid on bill of entry in customs, is eligible ITC, payment condition not required in this case as per my view. --Reply By: Sadanand Bulbule The Reply: Yes. You....
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.... are absolutely right. --Reply By: Shilpi Jain The Reply: Can be claimed. Many conditions under GST for claiming ITC do not apply to ITC related to BoE. --Reply By: Taxsrassociate The Reply: ITC of IGST paid on free imports can be availed if the goods are used in the course or furtherance of business and IGST is duly paid at the time of import. Payment of consideration is not a condition for....
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.... availing ITC on imports. However, as per Section 17(5)(h), ITC is not admissible if such free imported goods are disposed of as gifts or free samples. Thus, end-use of goods is the deciding factor for ITC eligibility. For any query, connect Tax S R associate at email: [email protected] --- Sub-Reply By: ARVIND JAIN The Sub-Reply: Thanks for the detailed response, I am of the same v....
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