{"id":71853,"date":"2025-06-21T17:31:55","date_gmt":"2025-06-21T12:01:55","guid":{"rendered":""},"modified":"2025-06-21T17:31:55","modified_gmt":"2025-06-21T12:01:55","slug":"registered-persons-can-claim-input-tax-credit-on-ex-works-contracts-upon-delivery-at-supplier-39-s-factory-gate-under-section-16","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71853","title":{"rendered":"Registered persons can claim input tax credit on Ex-Works contracts upon delivery at supplier&#39;s factory gate under Section 16"},"content":{"rendered":"<p>Registered persons can claim input tax credit on Ex-Works contracts upon delivery at supplier&#39;s factory gate under Section 16<br \/>Circulars<br \/>GST &#8211; States<br \/>The CBIC clarified that under Ex-Works contracts, registered persons can claim input tax credit upon delivery of goods at the supplier&#39;s factory gate, without requiring physical receipt at their business premises. Section 16(2)(b) of CGST Act mandates &#8220;receipt&#8221; of goods for ITC eligibility, but does not specify location. The Explanation dee<\/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=89674\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Registered persons can claim input tax credit on Ex-Works contracts upon delivery at supplier&#8217;s factory gate under Section 16CircularsGST &#8211; StatesThe CBIC clarified that under Ex-Works contracts, registered persons can claim input tax credit upon delivery<\/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-71853","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71853","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=71853"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71853\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}