AAR: Allows IGST credit on imported goods supplied to local industries/customers

Karnataka AAR holds the applicant eligible to claim credit of IGST paid on import of storage solutions and vertical storage solutions (machines) as per Section 20 of IGST Act 2017 r/w Section 16 of CGST Act, 2017; Finds that the goods imported by applicant are further supplied to various industrial customers in India and this implies that imported goods are used in the course or furtherance of business; Clarifies that the place of supply in case of import of goods, ...