ITC on IGST paid through TR6 challan

ITC on IGST paid through TR6 Challans as part of differential duty in Customs is not available as a credit- Says TN Advance Ruling authorities in the case of M/s Becton Dickinson India Private Limited. Time limit on availment of IGST credit from BOE is also governed by Section 16(4) of the GST ecosystem. The Advance Ruling Authority (Tamil Nadu) in the case of M/s. Becton Dickinson India Private Limited application examined if the IGST paid by way of differential true up arising because of order from the Special Valuation Branch, referencing Circular No. 05/2016-Customs, that determined that in instances of an upward revision in invoice value, the Applicant must settle the relevant customs duties along with interest and paid by way of TR 6 challans can be claimed and answered in negative.