No Applicability of Time Limit to Avail ITC on Import IGST Paid via TR-6 Challan, Not an Eligible Document: AAR Rules in Becton, Dickinson India’s Case

The AAR has ruled in the Becton Dickinson India case that a TR-6 challan is "not an eligible document" for availing Input Tax Credit (ITC) of import IGST. The AAR clarified that for a taxpayer to claim ITC, the document must be a bill of entry and not a payment challan. The ruling provides a clear precedent on a complex procedural issue and reinforces the importance of using the correct documentation for claiming tax credits.