{"id":70678,"date":"2025-01-02T12:58:55","date_gmt":"2025-01-02T07:28:55","guid":{"rendered":""},"modified":"2025-01-02T12:58:55","modified_gmt":"2025-01-02T07:28:55","slug":"registered-recipient-gets-itc-when-supplier-delivers-goods-to-transporter-under-ex-works-contract-not-actual-receipt","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70678","title":{"rendered":"Registered recipient gets ITC when supplier delivers goods to transporter under ex-works contract, not actual receipt."},"content":{"rendered":"<p>Registered recipient gets ITC when supplier delivers goods to transporter under ex-works contract, not actual receipt.<br \/>Circulars<br \/>GST<br \/>As per clause (b) of sub-section (2) of section 16 of CGST Act, 2017, a registered person is deemed to have &#8220;received&#8221; goods when the supplier delivers them to a transporter at supplier&#39;s premises under Ex-Works contract, even though physical receipt may occur later at recipient&#39;s premises. ITC is available to recipient at time of such delivery by supplier<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=84521\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Circulars &#8211; GST &#8211; Highlights &#8211; As per clause (b) of sub-section (2) of section 16 of CGST Act, 2017, a registered person is deemed to have &#8220;received&#8221; goods when the supplier delivers them to a transporter at supplier&#8217;s premises under Ex-Works contract, e<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70678","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70678","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70678"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70678\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}