https://www.taxtmi.com/forum/issue?id=114549 Input Tax Credit entitlement where goods are billed to an overseas buyer but shipped to an Indian recipient raises whether the ship to can claim ITC when the buyer outside India cannot issue a GST invoice in the recipient's name. One view notes no explicit GST provision but argues that if goods are consumed and used in India and ITC conditions are satisfied, the Indian user should be allowed ITC, referencing past endorsement practice and recommending referral to the GST Council. An opposing view holds the ship to cannot claim ITC because the invoice is in the foreign buyer's name. en-us Mon, 28 Jan 2019 16:38:57 +0530 Thu, 23 Jan 2025 15:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114549 Input Tax Credit entitlement where goods are billed to an overseas buyer but shipped to an Indian recipient raises whether the ship to can claim ITC when the buyer outside India cannot issue a GST invoice in the recipient's name. One view notes no explicit GST provision but argues that if goods are consumed and used in India and ITC conditions are satisfied, the Indian user should be allowed ITC, referencing past endorsement practice and recommending referral to the GST Council. An opposing view holds the ship to cannot claim ITC because the invoice is in the foreign buyer's name. Discussion-Forum GST Mon, 28 Jan 2019 16:38:57 +0530 https://www.taxtmi.com/forum/issue?id=114549