Tag: AAAR Tamil Nadu

ArticleGST Article

TR-6 Challan used for Payment of IGST on Imports, disputed for availing ITC

byCA Bimal Jain

The Tamil Nadu AAAR in the matter of M/s. Becton Dickinson India Private Limited [Order in Appeal No: AAAR/6/2025, order dated October 08, 2025] held that neither a TR-6 challan, nor a TR-6 challan read with SVB order and authority letters, is a prescribed document for claiming ITC under Section 16(2) of the CGST Act read with Rule 36(1)(d) of the CGST Rules. The Authority further held that ITC on IGST paid via re-assessed Bill of Entry is governed by the time limit in Section 16(4) of the CGST Act.

AAARGST Article

GST applicable on Car facility extended to employees when the amount of car lease incurred by the company is recovered from employees

byCA Bimal Jain

The AAAR, Tamil Nadu in the case of M/s Faiveley Transport Rail Technologies India (P.) Ltd., upheld the ruling passed by AAR Tamil Nadu wherein it was ruled that GST would be applicable on Car facility extended to employees when the amount of car lease incurred by the company is recovered from employees as the said transaction would not be covered under Entry 1 of Schedule III of the CGST Act.