class="MsoNormal" style="text-align: justify;">The Commercial Taxes Department, on February 03, 2025, notified regarding the clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Tamil Nadu Goods and Services Tax Act, 2017 in respect of goods which the supplier has delivered at his place of business under Ex-Works Contract.
It states that the Commissioner has clarified that, under Section 16(2) of the TNGST Act, a registered person is not entitled to claim Input Tax Credit (ITC) unless the goods or services have been "received," with certain scenarios allowing for deemed receipt as per the Explanation to the clause.
Detailed notification is attached below.
[Circular no. 8/2025]
