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.
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Provisions expressly mentioned in the judgment/order text.
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.
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