Goods and Services Tax

Input Tax Credit on Import Return

Goods and Services Tax – Started By: – Kaustubh Karandikar – Dated:- 5-12-2018 Last Replied Date:- 7-12-2018 – XYZ imported goods and input tax credit taken on it for IGST charged in the Bill of Entry. These goods were rejected being wrong supply and re-exported to the supplier. 1) Can they claim input tax credit of IGST paid? 2) While re-exporting to the supplier, can they export without payment of GST under LUT even if they had taken input tax credit of the IGST? – Reply By YAGAY andSUN – The

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