Deemed receipt under GST expanded to cover goods delivered on a registered person's direction and services supplied on their account.

Amendment expands the scope of deemed receipt under the input tax credit framework by clarifying that a registered person is deemed to have received goods when the supplier delivers goods to a recipient or other person on the registered person's direction, including by transfer of documents of title, and is deemed to have received services when services are provided to any person on the direction of and on account of the registered person.

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