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of <h1>Tamil Nadu Clarifies Input Tax Credit for International Transport Services Under IGST Act, Section 12(8) Proviso.</h1> The circular issued by the Tamil Nadu Commercial Taxes Department clarifies the entitlement of input tax credit for transportation services where the place of supply is outside India, as per the proviso to sub-section (8) of section 12 of the IGST Act, 2017. It states that when goods are transported to a foreign destination, the place of supply is the destination, making the transaction an inter-State supply subject to IGST. Recipients in India can claim input tax credit on such services, provided they meet conditions under sections 16 and 17 of the TNGST Act. Suppliers must report the place of supply using the code '96-Foreign Country' in FORM GSTR-1.
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