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This query is : Resolved 

09 February 2018 Please Advice on the following issue relevant to GS
We purchased raw material from M/s XYZ Ltd .through their declare agent M/s ABC Ltd.
We do payment to M/s ABC Ltd..
M/s XYZ Ltd issued a Tax invoice under GST to us mentioning our GST no.
Is GST input allowable on the basis of invoice issued by M/s.XYZ Ltd,where as payment made to M/s.ABC Ltd.


09 February 2018 If ABC is the declare agent of XYZ, then it is correct. You can claim input of GST paid.

Generally, these registered agents collect payment from the customer and remitt the same to the seller of goods. There is a tripartite agreement between the company, their agent and customer specifying the responsibilities.


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