Analysis of GST Council’s Decision on Clarification on availability of Input Tax Credit as per section 16(2)(b) of CGST Act, 2017 in respect of goods which have been delivered by the supplier at his (supplier’s) place of business; & Impact of Place of Supply u/s 10(1)(a) & (b) of IGST Act https://www.taxtmi.com/article/detailed?id=13274 Where goods under an Ex Works contract are delivered by the supplier at the supplier's place of business and property in the goods transfers to the recipient at that point, the recipient is deemed to have received the goods for Input Tax Credit purposes under section 16(2)(b) and may claim ITC subject to Sections 16 and 17; the place of supply in such Ex Works deliveries is the supplier's location, making CGST and SGST chargeable. en-us Wed, 01 Jan 2025 15:48:12 +0530 Wed, 01 Jan 2025 15:48:12 +0530 TaxTMI RSS Generator Analysis of GST Council’s Decision on Clarification on availability of Input Tax Credit as per section 16(2)(b) of CGST Act, 2017 in respect of goods which have been delivered by the supplier at his (supplier’s) place of business; & Impact of Place of Supply u/s 10(1)(a) & (b) of IGST Act https://www.taxtmi.com/article/detailed?id=13274 Where goods under an Ex Works contract are delivered by the supplier at the supplier's place of business and property in the goods transfers to the recipient at that point, the recipient is deemed to have received the goods for Input Tax Credit purposes under section 16(2)(b) and may claim ITC subject to Sections 16 and 17; the place of supply in such Ex Works deliveries is the supplier's location, making CGST and SGST chargeable. Articles Goods and Services Tax - GST Wed, 01 Jan 2025 15:48:12 +0530 https://www.taxtmi.com/article/detailed?id=13274