Place of supply foreign destination: IGST applies and Indian recipients may claim input tax credit subject to CGST credit conditions. If goods are transported from India to a destination outside India, the place of supply for transportation services is the foreign destination; the supply is an inter State supply attractable to IGST, and the Indian recipient may claim input tax credit of the IGST charged subject to the CGST Act's eligibility, apportionment and blocked credit provisions; suppliers must report such supplies in GSTR 1 using the foreign country option.