M/s. Becton Dickinson India Private Limited
GST AAARAAAR/6/2025
Case summary
From the record, as published by the registry
Recorded against
Query 1 - Whether the Applicant can avail the ITC of the import IGST paid through TR-6 Challan in terms of Section 16(2) of the CGST Act read with rule 36 of CGST Rules? Query 2- Whether the eligibility to avail ITC of the import IGST paid vide TR-6 Challan is subject to the time limit prescribed under Section 16(4) of the CGST Act? Query 3- Whether the eligibility to avail ITC of the import IGST paid vide re-assessed bill of entry is subject to the time limit prescribed under Section 16(4) of the CGST Act? Query 4 - If the answer to Q.3 for bill o
Filed asAppellate Ruling2025