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of <h1>Input Tax Credit available to orderer in 'bill to'-'ship to' scenarios under section 16(11) of Model GST Law.</h1> In 'bill to'- 'ship to' scenarios, the Input Tax Credit (ITC) is available to the taxable person who orders the goods, even if the goods are delivered to a third party. According to the explanation clause to section 16(11) of the Model GST Law, it is deemed that the taxable person has received the goods when they are delivered to a third party as directed by the taxable person. Therefore, the person who orders the delivery of goods to a third party is entitled to claim ITC.
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