Regarding bill to ship to

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Experts,

In case of Bill To Ship To We received material from a Supplier. Sir in purchase invoice mention following 1

-Bill to = A ( Buyer)

2-Ship To = B(Goods received in Factory)

Sir in above case material received by us but Bill to another party . Sir can we tale itc in that case as per section 16 ( Amended from feb 2019)

Replies (1)
No...... ITC can be available to whom the bill is raised.

Moreover as per new amendment act 31 2018 Notified by Notification 2/2019 CT , the concept of Bill To , Ship To brought into Services also. (Earlier it was only in case of goods only)

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