Who will get the ITC where goods have been delivered to a person other than taxable person (‘bill to’- ‘ship to ’scenarios)?

Who will get the ITC where goods have been delivered to a person other than taxable person (‘bill to’- ‘ship to ’scenarios)?
Question 9
Bill
Input Tax Credit
Faq On GST (2nd Edition) Dated 31.3.2017
Q 9. Who will get the ITC where goods have been delivered to a person other than taxable person ('bill to'- 'ship to 'scenarios)?
Ans. It would be deemed that the registered person has received the goods when the goods have been delivered to a third party on the direction

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