TaxTMI 
TaxTMI 
Suppose I register in delhi and receiving an architect services for the property situated in haryana from a person registered in delhi and he is charging IGST as per law.
But my doubt is whether ITC is available to a person registered in delhi.
ITC is available or not
06 Feb 2019 
4 Replies 
1135 Views Asked by
Input tax credit eligibility: Recipient can claim ITC on architect services charged under IGST if statutory conditions satisfied.
A recipient registered in one State may claim Input Tax Credit on architect services invoiced under IGST for property in another State only if statutory ITC eligibility and documentary conditions are met and the recipient's registration and outward supply obligations in the property State are properly assessed; the claimant bears the burden of proof. For tax payment, IGST credit is to be applied to IGST first and thereafter to central and state tax heads following the prescribed utilisation sequence. (AI Summary)
A recipient registered in one State may claim Input Tax Credit on architect services invoiced under IGST for property in another State only if statutory ITC eligibility and documentary conditions are met and the recipient's registration and outward supply obligations in the property State are properly assessed; the claimant bears the burden of proof. For tax payment, IGST credit is to be applied to IGST first and thereafter to central and state tax heads following the prescribed utilisation sequence. (AI Summary)