Input Tax Credit (ITC) of IGST - import of goods through the ...

Case Laws GST

March 24, 2020

Input Tax Credit (ITC) of IGST - import of goods through the port situated in different state - The applicant can issue tax invoice with IGST to the customer as per section 20 of the IGST Act 2017 read with section 31 of the CGST Act 2017 for the interstate transaction as provided under section 7(1) of the IGST Act 2017, when the goods are directly dispatched from the port of import with invoicing done from the registered place of business. - The applicant need not obtain registration in the state where the port of clearance is located, if he is not making any supply from the State in which the port is located. - AAR

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Input Tax Credit (ITC) of IGST - import of goods through the ...

Case Laws GST

March 24, 2020

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