https://www.taxtmi.com/article/detailed?id=17583 Input tax credit in Bill To-Ship To export transactions depends on statutory conditions and reliable evidence of receipt, transport and export, not on toll plaza records. Goods may be delivered directly to a ship-to location on the recipient's instructions and need not begin movement from the supplier's registered premises. Where the immediate supplier is registered and invoices, e-way bills, bilty copies, transporter confirmation, export records and banking evidence are undisputed, upstream supplier defaults alone do not transfer liability to the recipient. Appellate proceedings remain confined to the grounds contained in the show cause notice. en-us Thu, 15 Oct 2026 05:46:57 +0530 Thu, 15 Oct 2026 05:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17583 Input tax credit in Bill To-Ship To export transactions depends on statutory conditions and reliable evidence of receipt, transport and export, not on toll plaza records. Goods may be delivered directly to a ship-to location on the recipient's instructions and need not begin movement from the supplier's registered premises. Where the immediate supplier is registered and invoices, e-way bills, bilty copies, transporter confirmation, export records and banking evidence are undisputed, upstream supplier defaults alone do not transfer liability to the recipient. Appellate proceedings remain confined to the grounds contained in the show cause notice. Articles Goods and Services Tax - GST Thu, 15 Oct 2026 05:46:57 +0530 https://www.taxtmi.com/article/detailed?id=17583