No ITC can be claimed on Tax Invoice addressed to Foreign Buyer, If the Applicant is not Recipient of Goods: AAR [Read Order]

The Authority of Advance Ruling (AAR), Karnataka ruled that no Input Tax Credit (ITC) can be claimed on the tax invoice addressed to foreign buyers, if the applicant is not the recipient of goods. The applicant, M/s Dolphine Die Cast Pvt. Ltd. is a manufacturer and exporter of Aluminium and Zinc die Castings. The applicant […]

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