Input Tax Credit when buyer is outside India

[Kaustubh Karandikar]

XYZ is supplying goods where Bill To party is “PQR(U.K.)” which is outside India but Ship To Party is “ABC, Maharashtra which is in India. Can ABC take credit against the invoice issued by XYZ since PQR as a buyer cannot issue GST invoice in the name of ABC being outside India?

AI Summary

Debate on ABC's Eligibility for Input Tax Credit on Goods Billed to PQR in the UK Under GST Law A discussion on a forum addresses whether ABC, a company in Maharashtra, can claim Input Tax Credit (ITC) for goods supplied by XYZ when the billing is to PQR in the UK. One response suggests that although GST law lacks specific provisions, ABC should be able to claim ITC if the goods are used in business, referencing past practices and SEZ Act provisions. Another response argues that ABC cannot claim ITC as the goods are categorized under 'ship to,' making it a cost for PQR in the UK. The issue may need to be presented to the GST Council for clarification.