Registered recipient gets ITC when supplier delivers goods to transporter under ex-works contract, not actual receipt.

As per clause (b) of sub-section (2) of section 16 of CGST Act, 2017, a registered person is deemed to have "received" goods when the supplier delivers them to a transporter at supplier's premises under Ex-Works contract, even though physical receipt may occur later at recipient's premises. ITC is available to recipient at time of such delivery by supplier to transporter, subject to conditions u/ss 16 and 17. .....

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