Place of supply for transportation to foreign destination: treated as foreign, IGST chargeable and recipient may claim input tax credit. Place of supply for transportation services where supplier and recipient are in India but goods move to a place outside India is the foreign destination; such services are treated as inter State supplies attracting IGST. Recipients in India may claim input tax credit of the IGST charged, subject to the eligibility and apportionment conditions in sections 16 and 17 of the SGST Act. Suppliers must report the place of supply in GSTR 1 by selecting the state code for foreign country.