Gst

    Posted By : Divyansh Sachdeva / Published on : 29-Mar-2019 05:32 AM / View : 216 / Comment : 1
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    Whether for the services received from a related person / distinct
    person outside India, the recipient of services would be eligible for full
    input tax credit?
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    • Dear Sir

      Import of services from a related or distinct person is supply as per section 7 of CGST Act. The recipient would be eligible to avail ITC, provided eligibility criteria and conditions for availment of ITC as per section 16 of CGST Act are fulfilled.

      30-03-2019 / 05:34:10 AM
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