TR-6 Challan Not an Eligible Document for Availing Import IGST ITC: AAR Clarifies to Becton, Dickinson India

The AAR has clarified that a TR-6 challan is "not an eligible document for availing import IGST ITC" in the Becton Dickinson India case. This ruling specifies that the legal basis for claiming Input Tax Credit (ITC) on import transactions is the bill of entry, which must reflect the IGST payment. The AAR's decision provides much-needed clarity on the procedural requirements and documentary evidence needed to claim ITC, ensuring that businesses follow the correct process.