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The applicant M/s. Umax Packaging, Jodhpur is eligible to claim the input tax credit (ITC) of IGST paid on "bill to ship to" model as per the relevant provisions of Section 16 and 17 of CGST Act.

Shanti Prime Publication Pvt. Ltd. Input Tax Credit — In the instant case, question on which advance ruling is sought—
Whether ITC of IGST paid on bill to ship to’ model admissible to the applicant?

Held that—
the applicant M/s. Umax Packaging, Jodhpur is eligible to claim the input tax credit (ITC) of IGST paid on ‘bill to ship to’ model as per the relevant provisions of Section 16 and 17 of Chapter V of CGST Act, 2017.Umax Packing (A Unit of Uma Polymers Ltd.) [2018] 6 TAXLOK.COM 044 (AAR-Rajasthan)