ITC Not Allowed on IGST Paid via Pre-Consultation Letter/TR-6 Challan: AAR Gujarat

In re Hansaben Jayantibhai Patel (GST AAR Gujarat) The applicant, registered under GST as Trishul Die and Engineering Works, is engaged in the manufacturing of Die and Mold Machines. The applicant imported a Fully Automatic mold cleaning machine with parts and accessories through the Customs House, Kolkata, via Bill of Entry dated 10 January 2023. IGST was paid at the rate of 5% on two machines listed under items 1 and 2 of the Bill of Entry and 12% on the third item. On 5 April 2024, the applicant received a pre-consultation letter under Section 28(1) of the Customs Act, 1962 from the Additio...