TMI Blog2018 (12) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... of the input tax as is attributable to the purposes of his business - it is deemed that the applicant has received the goods from M/s. Uma Polymers Ltd., Guwahati and thereafter the said goods are despatched to M/s. Pratap Snacks Ltd., Guwahati. M/s. Uma Polymers Ltd., Guwahati can charge IGST from the applicant, against which the applicant ie. M/s. Umax Packaging, Jodhpur are eligible to claim full input tax credit as per the relevant provisions of Section 16 and 17 of Chapter V of CGST Act, 2017. Ruling:- The applicant M/s. Umax Packaging, Jodhpur is eligible to claim the input tax credit (ITC) of IGST paid on ‘bill to ship to’ model as per the relevant provisions of Section 16 and 17 of Chapter V of CGST Act, 2017. - AAR No. RAJ/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce ruling on the admissibility of input tax credit of IGST charged by M/S Uma Polymers Ltd., Guwahati to the applicant. b. The applicant wish to ask whether they are entitled for availing the credit of IGST charged by M/S Uma Polymers Ltd., Guwahati in case of Bill to Ship to model and whether the input tax credit of IGST availed by them can be recovered subsequently, if it is concluded by the revenue authorities that M/s. Uma Polymers Ltd., Guwahati was liable to charge CGST SGST Guwahati instead of IGST? 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT Whether ITC of IGST paid on bill to ship to model admissible to the applicant? 3. PERSONAL HEARING (PH) In the matter personal hearing was given to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ahati. M/s. Uma Polymers, Guwahati would accordingly bill to the applicant and ship to M/S Pratap Snacks Ltd., Guwahati. d. As per Section 16 of the CGST Act, 2017 16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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