Eligibility of ITC in case of different POS

[DAMINI TALWAR]

I am recipient registered in Delhi received services of Renting of Immovable Property from the supplier registered in Mumbai and location of the property is in Haryana. The supplier will charge IGST on this supply, as a receipient am I available to take ITC ?

AI Summary

Inter-State Service Rental Transaction Allows Input Tax Credit When Statutory Conditions Under Section 16 Are Fully Satisfied A registered taxpayer in Delhi received renting services for a property in Haryana from a supplier in Mumbai. The transaction involves an inter-state supply, with IGST being charged. Based on legal provisions, the recipient is eligible to claim input tax credit (ITC) of IGST, provided all conditions under Section 16 of CGST Act are met, as the service is used in the furtherance of business.