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26 Points
Posted on 20 August 2017
on some occasions the buyer needs to store his goods in a warehouse (not mentioned as additional place of business) before sending it to the port for export. The warehouse is in the same state as the buyer. the GST law allows for goods to be sent directly to the port for export however in this case the goods may halt on the way to the port for a few weeks due to logistic issues. Will the buyer face any issue in claiming the ITC on the Inward supply for such an instance.