Who will get the ITC where goods have been delivered to a person other than taxable person (‘bill to’- ‘ship to’ scenarios)?

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....n GST dated 21.9.2016 based on Draft Model GST<br>Q 27. Who will get the ITC where goods have been delivered to a person other than taxable person ('bill to'- 'ship to' scenarios)? Ans. As per expl....