https://www.taxtmi.com/forum/issue?id=114587 A recipient registered in one State may claim Input Tax Credit on architect services invoiced under IGST for property in another State only if statutory ITC eligibility and documentary conditions are met and the recipient's registration and outward supply obligations in the property State are properly assessed; the claimant bears the burden of proof. For tax payment, IGST credit is to be applied to IGST first and thereafter to central and state tax heads following the prescribed utilisation sequence. en-us Wed, 06 Feb 2019 09:53:30 +0530 Thu, 23 Jan 2025 15:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114587 A recipient registered in one State may claim Input Tax Credit on architect services invoiced under IGST for property in another State only if statutory ITC eligibility and documentary conditions are met and the recipient's registration and outward supply obligations in the property State are properly assessed; the claimant bears the burden of proof. For tax payment, IGST credit is to be applied to IGST first and thereafter to central and state tax heads following the prescribed utilisation sequence. Discussion-Forum GST Wed, 06 Feb 2019 09:53:30 +0530 https://www.taxtmi.com/forum/issue?id=114587