Availability of ITC to the registration in Karnataka u/s 16(2) when goods are directly transported to the customer

Last updated: 27 November 2021
Quick Summary
This advance ruling from the Karnataka Authority for Advance Ruling addresses whether Input Tax Credit (ITC) is available under Section 16(2) of the GST Act when goods are directly transported to a customer. The ruling clarifies the conditions under which businesses can claim ITC in such scenarios.

Court :
Centre The Commissioner of Central Taxes, Bangalore West GST

Brief :
ORDER UNDER SECTION 9814) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017

Citation :
KARADRG 57/2021

THE AUTHORITY FOR ADVANCE RULING IN KARNATAKA GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU - 560 009 
Advance Ruling No. KAR ADRG 57/ 2021 Dated: 29.10.2021 
Present: 
1. Dr. M.P. Ravi Prasad Additional Commissioner of Commercial Taxes . . . . Member (State) 
2. Sri. T. Kiran Reddy Joint Commissioner of Customs & Indirect Taxes . . . . Member (Central)

 

Please find attached the enclosed file for the full judgement.

FAQ :

The ruling concerns the availability of Input Tax Credit (ITC) under Section 16(2) of the GST Act when goods are directly transported to a customer.

The advance ruling was issued by the Authority for Advance Ruling in Karnataka, Goods and Services Tax.

The relevant section is Section 16(2) of the Goods and Services Tax (GST) Act.

The members were Dr. M.P. Ravi Prasad (Member - State) and Sri. T. Kiran Reddy (Member - Central).

 

Poojitha Raam Vinay
Published in GST
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