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

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Poojitha Raam Vinay
Published in GST
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