AAR, denies GST ITC on imported parts where foreign supplier paid tax: Case of Enerzi Microwave Systems Pvt Ltd, AAR Gujarat Ruling Dated 30th April 2025. AAR ruled that the applicant is not eligible for IGST on imports of parts paid by the foreign supplier in terms of section 16 of the CGST Act. The ruling clarifies that even if imported goods are received by a registered person and used in their business, the benefit of ITC on import tax is contingent upon the registered person being the one who bore the tax burden and the value of those inputs being included in their subsequent taxable outward supplies.