https://www.taxtmi.com/highlights?id=84521 As per clause (b) of sub-section (2) of section 16 of CGST Act, 2017, a registered person is deemed to have "received" goods when the supplier delivers them to a transporter at supplier's premises under Ex-Works contract, even though physical receipt may occur later at recipient's premises. ITC is available to recipient at time of such delivery by supplier to transporter, subject to conditions u/ss 16 and 17. en-us Thu, 02 Jan 2025 12:58:55 +0530 Thu, 02 Jan 2025 12:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84521 As per clause (b) of sub-section (2) of section 16 of CGST Act, 2017, a registered person is deemed to have "received" goods when the supplier delivers them to a transporter at supplier's premises under Ex-Works contract, even though physical receipt may occur later at recipient's premises. ITC is available to recipient at time of such delivery by supplier to transporter, subject to conditions u/ss 16 and 17. Highlights GST Thu, 02 Jan 2025 12:58:55 +0530 https://www.taxtmi.com/highlights?id=84521