https://www.taxtmi.com/forum/issue?id=119651 Availability of Input Tax Credit where invoiced goods remain with the supplier depends on satisfying the receipt condition in Section 16(2)(b); administrative guidance indicates receipt need not be at the registered business location and goods held by a contractor may still permit the owner to claim ITC if statutory conditions are met. Separately, invoicing an out of state owner raises IGST treatment questions when goods are not despatched and no e way bill is issued. en-us Thu, 27 Feb 2025 00:16:17 +0530 Mon, 03 Mar 2025 20:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119651 Availability of Input Tax Credit where invoiced goods remain with the supplier depends on satisfying the receipt condition in Section 16(2)(b); administrative guidance indicates receipt need not be at the registered business location and goods held by a contractor may still permit the owner to claim ITC if statutory conditions are met. Separately, invoicing an out of state owner raises IGST treatment questions when goods are not despatched and no e way bill is issued. Discussion-Forum GST Thu, 27 Feb 2025 00:16:17 +0530 https://www.taxtmi.com/forum/issue?id=119651