Claim of Input Tax Credit if Service Provided to third person : Proposed Amendment in GST Act
Invoice is raised by Mr B on Mr A ,for the Services provided to Mr C on the direction of Mr A . Can Mr A Claim Input Tax Credit ?
As per Draft Proposal for Amendments GST Laws released on 09.07.2018 following are the proposed amendment in section 16(2)(b) of CGST act 2017
Input Tax Credit will be available where the services are provided by the supplier to any person on the direction of and on account of such registered person;
Video Explanation by CA Satbir Singh explaining Claim of Input Tax Credit if Service Provided to third person