Place of supply: foreign destination for export transport, IGST chargeable and recipient eligible for input tax credit. Where transportation of goods is to a place outside India, the place of supply of the transportation service is the foreign destination; such supplies are inter State and IGST is chargeable. The recipient located in India may claim input tax credit of the IGST charged, subject to fulfilment of input tax credit eligibility, apportionment and blocked credit conditions. The supplier must report the place of supply in GSTR 1 as a foreign country.