Admissibility of input tax credit of IGST paid on ‘bill to ship to’ model

In re Ms. Umax Packaging (GST AAR Rajasthan) Whether ITC of IGST paid on ‘bill to ship to’ model admissible to 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. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN Note: Under Section 100 of the CGST/ RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act 2017,...