Question 27 - Who will get the ITC where goods have been delivered to a person other than taxable person (‘bill to’- ‘ship to’ scenarios)? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 27. Who will get the ITC where goods have been delivered to a person other than taxable person ( bill to - ship to scenarios)? Ans. As per explanation clause to section 16(11) of the MGL, for this purpose of receiving the goods, it would be deemed that the taxable person has received the goods when the goods have been delivered to a third party on the direction of such taxable person. So ITC will be available to the person on whose order the goods are delivered to third person.