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of <h1>Input Tax Credit Available for Transport Services to Foreign Destinations Under IGST Act, Section 12(8) Proviso.</h1> The circular clarifies the entitlement of input tax credit for services related to the transportation of goods where the destination is outside India. According to the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017, the place of supply is the foreign destination. This makes the supply an inter-State supply, subject to Integrated Goods and Services Tax (IGST). Recipients in India can claim input tax credit on IGST, provided they meet conditions in sections 16 and 17 of the Central Goods and Services Tax Act. Suppliers should report such transactions using the state code '96-Foreign Country' in FORM GSTR-1.
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