Input Tax Credit entitlement in bill-to/ship-to arrangements: ITC follows the person who ordered delivery to a third party. Where goods are delivered to a third party at the direction of a taxable person, it is deemed that the taxable person has received the goods for the purposes of claiming Input Tax Credit; therefore the ITC is available to the person on whose order the goods were delivered to the third party.
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Provisions expressly mentioned in the judgment/order text.
Input Tax Credit entitlement in bill-to/ship-to arrangements: ITC follows the person who ordered delivery to a third party.
Where goods are delivered to a third party at the direction of a taxable person, it is deemed that the taxable person has received the goods for the purposes of claiming Input Tax Credit; therefore the ITC is available to the person on whose order the goods were delivered to the third party.
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