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GST – Andhra Pradesh AAR – Proper document for claim of Input Tax Credit, Import of machinery for Exhibition purpose – Applicant purchased machinery from a foreign supplier for display at the IMTEX exhibition – the machinery was imported claiming benefit of Customs Notification 08/2016, which exempts goods imported for exhibitions from payment of Customs duties. After the exhibition, the applicant paid the applicable Customs duty, Social Welfare Surcharge and IGST through a TR-6 challan - Whether the applicant is eligible to claim ITC on the IGST paid, even though the Bill of Entry was in the name of the applicant – HELD - under Section 16(2)(a) of the CGST Act, 2017 read with Rule 36(1)(d) of the CGST Rules, 2017 a taxpayer must have the relevant documents, such as the Bill of Entry, in their name to establish ownership and entitlement to claim tax credit - The essential documentary requirements and the conditions to claim ITC are enumerated under section 16 of CGST Act read with Rule 36 which apply mutadis mutandis under IGST - The manual TR-6 challan used for IGST payment does not fulfill the documentation requirements outlined in Rule 36 of the CGST Rules for claiming ITC claim - In the present case, the Bill of Entry was in the name of the foreign supplier and not the applicant. Therefore, the applicant did not have the necessary documentation to claim ITC on the IGST paid – the applicant is not eligible to claim ITC on the IGST paid for the imported machinery – Ordered accordingly
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