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ITC of IGST available on imported goods to importer which are further supplied to industrial customers in India

June 3, 2020[2020] 116 865 (AAR - KARNATAKA)

GST : Where applicant an importer, imports storage solutions and vertical storage solutions (machines) from Germany and supplies same to Industrial customers all over India, it implies that that imported goods are used in course or furtherance of his business. Hence, applicant will be entitled to claim credit of IGST paid on imported goods in terms of section 20 of the IGST Act, 2017 read with section 16 of the CGST Act, 2017

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