TR-6 Challans Not Eligible for Import IGST Credit: AAAR Tamil Nadu

In re Becton Dickinson India Private Limited (GST AAAR Tamil Nadu) Background: Becton Dickinson India Private Limited (“the Appellant”) engaged in manufacturing, importing, and trading medical devices under a Limited Risk Distributorship (LRD) arrangement with its overseas group companies. Imports were made through multiple Tamil Nadu ports (Chennai Sea, Air-Cargo, and FTWZ), with applicable customs duties, including Basic Customs Duty (BCD), Social Welfare Surcharge (SWS), and Import IGST. The Appellant availed Input Tax Credit (ITC) for import IGST, paying additional differential duties ...