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TR-6 Challans Not Eligible for Import IGST Credit: AAAR Tamil Nadu
Case Law Details
- Case Name
- In re Becton Dickinson India Private Limited (GST AAAR Tamil Nadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Tamilnadu
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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 ...
