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 App

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