AAR : Allows full input tax credit (ITC) of IGST payable under ‘bill-to-ship-to’ model

Rajasthan AAR holds applicant eligible to input tax credit (ITC) of IGST charged by supplier under a ‘Bill to Ship to’ arrangement; Notes that applicant located in Jaipur, purchased goods from a supplier in Guwahati and further directed supplier to supply said goods to its (applicant’s) customer located in Guwahati; Holds that in terms of Section 10(1)(b) of IGST Act, applicant is acting as a third party on whose direction goods are delivered, accordingly it shall deeme...