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of <h1>Gujarat Circular: Input Tax Credit Available for Transport Services to Foreign Destinations Under IGST, Subject to GST Act Conditions.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, clarifies the entitlement of input tax credit for transportation services when goods are transported to a foreign destination. According to the Integrated Goods and Services Tax Act, the place of supply for such services is the foreign destination, making it an inter-State supply subject to IGST. Recipients in India can avail input tax credit on the IGST charged, provided they meet conditions under sections 16 and 17 of the Gujarat GST Act. Suppliers must report the place of supply as '96-Foreign Country' in Form GSTR-1.
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