IGST Input Tax Credit not allowed if Bill of entry not in the name of Buyer

In re R.V Hydraulic Services (GST AAR Andhra Pradesh)

In a recent advance ruling, the Andhra Pradesh GST Authority for Advance Ruling (GST AAR) denied Input Tax Credit (ITC) on Integrated Goods and Services Tax (IGST) to M/s RV Hydraulic Services. The key reason cited was that the Bill of Entry for the imported machinery was not in the name of the applicant.

Case Overview

M/s RV Hydraulic Services, based in Visakhapatnam, Andhra Pradesh, specializes in steel plate processing services and operates under GSTIN 37DZIPR3608R1ZG. The company imported a Davi Full Hydraulic

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