Place of supply rules: transportation to a foreign destination is treated as place of supply, attracting IGST and eligible input tax credit. The circular clarifies that for transportation services of goods from India to a foreign destination where both supplier and recipient are in India, the place of supply is the foreign destination under the proviso to sub-section (8) of section 12 of the IGST Act; such supplies are treated as inter-State supplies attracting IGST, suppliers must report place of supply as '96-Foreign Country' in GSTR-1, and recipients in India may claim input tax credit of the IGST charged subject to conditions in sections 16 and 17 of the GGST Act.