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=24472 If goods are delivered to a third party pursuant to the order or direction of a registered taxable person, the registered person is deemed to have received the goods and is entitled to claim the Input Tax Credit; the credit follows the person on whose order the goods were delivered in 'bill-to/ship-to' scenarios. en-us Mon, 03 Apr 2017 15:24:46 +0530 Mon, 03 Apr 2017 15:24:46 +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=24472 If goods are delivered to a third party pursuant to the order or direction of a registered taxable person, the registered person is deemed to have received the goods and is entitled to claim the Input Tax Credit; the credit follows the person on whose order the goods were delivered in 'bill-to/ship-to' scenarios. Act-Rules Bills Mon, 03 Apr 2017 15:24:46 +0530 https://www.taxtmi.com/acts?id=24472