Who will get the ITC where goods have been delivered to a person other than taxable person (‘bill to’- ‘ship to’ scenarios)?

Who will get the ITC where goods have been delivered to a person other than taxable person (‘bill to’- ‘ship to’ scenarios)? https://www.taxtmi.com/acts?id=22372 Where goods are delivered to a third party at the direction of a taxable person, it is deemed that the taxable person has received the goods for the purposes of claiming Input Tax Credit; therefore the ITC is available to the person on whose order the goods were delivered to the third party. en-us Thu, 22 Sep 2016 16:57:38 +0530 Thu, 22 Sep 2016 16:57:38 +0530 TaxTMI RSS Generator Who will get the ITC where goods have been delivered to a person other than taxable person (‘bill to’- ‘ship to’ scenarios)? https://www.taxtmi.com/acts?id=22372 Where goods are delivered to a third party at the direction of a taxable person, it is deemed that the taxable person has received the goods for the purposes of claiming Input Tax Credit; therefore the ITC is available to the person on whose order the goods were delivered to the third party. Act-Rules Bills Thu, 22 Sep 2016 16:57:38 +0530 https://www.taxtmi.com/acts?id=22372