Input Tax Credit entitlement when goods delivered to third party on purchaser's direction - credit follows the person who ordered delivery.

If goods are delivered to a third party pursuant to the order or direction of a registered taxable person, the registered person is deemed to have received the goods and is entitled to claim the Input Tax Credit; the credit follows the person on whose order the goods were delivered in 'bill-to/ship-to' scenarios.

---

---

---