TaxTMI 
TaxTMI 
If any Indian consultancy firm provides technical and advisory services to an Indian company in relation to acquisition of working unit outside India. In that case whether the input tax credit is available to that Indian unit in terms of section 16(1) of CGST as the place of supply is outside India.
Eligibility of input tax credit wherein place of supply is outside India
30 Mar 2025 
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Place of supply determines ITC: domestic place of supply permits claiming input tax credit for services related to overseas acquisition.
Availability of input tax credit depends on the place of supply and ITC eligibility conditions. Where advisory services related to acquisition of an overseas unit are supplied to an Indian recipient, the place of supply is India and the supply is domestic; consequently the recipient may claim ITC if statutory conditions-receipt by a registered person, use in the course or furtherance of business, proper invoice and documentation-are met, subject to existing restrictions on certain categories of input tax credit. (AI Summary)
Availability of input tax credit depends on the place of supply and ITC eligibility conditions. Where advisory services related to acquisition of an overseas unit are supplied to an Indian recipient, the place of supply is India and the supply is domestic; consequently the recipient may claim ITC if statutory conditions-receipt by a registered person, use in the course or furtherance of business, proper invoice and documentation-are met, subject to existing restrictions on certain categories of input tax credit. (AI Summary)