Tvl. Becton Dickinson India Private Limited ., In re
Date: May 8, 2025
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Balakrishna, Suseel Kumar
Subject Matter
TR-6 challan cannot not be considered a valid document for availing ITC
Summary
The case involves M/s. Becton Dickinson India Private Limited (the Applicant), a manufacturer and trader of medical equipment, who sought advance ruling on the eligibility of Input Tax Credit (ITC) for import IGST paid through TR-6 challans and re-as…
FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING,TAMILNADU M/s. Becton Dickinson India Private Limited, located at No. 34, Assisi Nagar, West Thottam, Madhavaram, Tiruvallur — 600 051, (hereinafter called as the “Applicant”) is a private limited company who are engaged in the manufacturing and trading of medical equipment/devices. 2. The Applicant has made a payment of application fees…