https://www.taxtmi.com/forum/issue?id=119799 Availability of input tax credit depends on the place of supply and ITC eligibility conditions. Where advisory services related to acquisition of an overseas unit are supplied to an Indian recipient, the place of supply is India and the supply is domestic; consequently the recipient may claim ITC if statutory conditions-receipt by a registered person, use in the course or furtherance of business, proper invoice and documentation-are met, subject to existing restrictions on certain categories of input tax credit. en-us Sun, 30 Mar 2025 19:11:24 +0530 Wed, 02 Apr 2025 18:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119799 Availability of input tax credit depends on the place of supply and ITC eligibility conditions. Where advisory services related to acquisition of an overseas unit are supplied to an Indian recipient, the place of supply is India and the supply is domestic; consequently the recipient may claim ITC if statutory conditions-receipt by a registered person, use in the course or furtherance of business, proper invoice and documentation-are met, subject to existing restrictions on certain categories of input tax credit. Discussion-Forum GST Sun, 30 Mar 2025 19:11:24 +0530 https://www.taxtmi.com/forum/issue?id=119799