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Repository/Circulars & Instructions/Circular No. 241/35/2024-GST

Circular No. 241/35/2024-GST

Circular No. 241/35/2024-GST

Circulars & Instructions

Date Issued: 31 December 2024
State: Central
Source: CBIC
Views: 12

Summary

This circular clarifies availability of input tax credit under section 16(2)(b) of the Central Goods and Services Tax Act, 2017 for goods delivered under Ex-Works (EXW) contracts. It states that, in the described EXW scenario, the registered person can be considered to have received the goods when they are handed over to the transporter at the supplier’s factory gate, subject to other conditions of the Act.

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GSTCircularITCEx-Works Contract

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