Clarification on Availability of Input Tax Credit for Goods Delivered at Supplier’s Place of Business under Ex-Works Contracts

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Full Text of the Document

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....bility of input tax credit as per Clause (b) of sub-section (2) of Section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract-reg. Ref .: Circular No. 241/35/2024-GST dated 31st December, 2024 issued under Central Goods and Services Tax Act, 2017 by the GST Policy Wing, Central Board o....