Who will get the ITC where goods have been delivered to a person other than taxable person (‘bill to’- ‘ship to’ scenarios)?

As per explanation clause to section 16(11) of the MGL,
for this purpose of receiving the goods, it would be deemed
that the taxable person has received the goods when the
goods have been delivered to a third party on the direction of
such taxable person. So ITC will be available to the person on
whose order the goods are delivered to third person.