https://www.taxtmi.com/caselaws?id=375455 The Authority ruled that Input Tax Credit (ITC) on goods is only available upon physical receipt, and the liability to pay tax is determined by the time of supply based on the invoice issuance date. The decision clarifies the tax treatment in scenarios where goods are in transit between invoice issuance and physical receipt, providing guidance on claiming ITC and determining tax liability accurately. en-us Thu, 30 Aug 2018 00:00:00 +0530 Thu, 06 Mar 2025 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375455 The Authority ruled that Input Tax Credit (ITC) on goods is only available upon physical receipt, and the liability to pay tax is determined by the time of supply based on the invoice issuance date. The decision clarifies the tax treatment in scenarios where goods are in transit between invoice issuance and physical receipt, providing guidance on claiming ITC and determining tax liability accurately. Case-Laws GST Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375455