Becton Dickinson India Private Limited ., In re
Date: October 7, 2025
Court: Appellate Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): M M Singh, Nagarajan
Subject Matter
TR-6 Challan is not a valid document for claiming ITC. AAR ruling upheld.
Summary
M/s Becton Dickinson India Private Limited, an importer and distributor of medical products, appealed an Advance Ruling (AAR) concerning Input Tax Credit (ITC) eligibility on differential Integrated Goods and Services Tax (IGST) paid due to a price "…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. In terms of Section 102 of the Central Goods & Services Tax Act, 2017/Tamil Nadu Goods & Services Tax Act, 2017 (“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own…