Input Tax Credit when buyer is outside India

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..... Input Tax Credit when buyer is outside India
Query (Issue) Started By: - Kaustubh Karandikar Dated:- 28-1-2019 Last Reply Date:- 29-1-2019 Goods and Services Tax - GST
Got 2 Replies
GST
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..... YZ is supplying goods where Bill To party is "PQR(U.K.)" which is outside India but Ship To Party is "ABC, Maharashtra which is in India. Can ABC take credit against the invoice issued by XYZ since PQ .....

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..... R as a buyer cannot issue GST invoice in the name of ABC being outside India? Reply By KASTURI SETHI: The Reply: Dear Sir, There is no such provision in GST law. Practically, goods are supplied, con .....

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..... sumed and enjoyed in India and a person who uses the said goods in the course of business or furtherance of business should be allowed to avail ITC, if other conditions are fulfilled. In pre-GST era, .....

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..... there was a Board's circular as well as Notification which allowed endorsement on the backside of invoice/bill of entry to the user of Cenvatable goods in or in relation to the manufacture of fina .....

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..... l product (dutiable). In SEZ Act, there is such practice. In my view, the issue should be raised before GST Council, if there is no technical hurdle. Reply By YAGAY andSUN: The Reply: In our view A .....

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..... BC can't avail the ITC since it is under shipto category. It would be cost to PQR (U.K.).
Discussion Forum - Knowledge Sharing .....

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