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<h1>Delhi Trade Dept. Clarifies Input Tax Credit for Overseas Goods Transport Under IGST Act 2017, Sections 16 & 17.</h1> The circular from the Delhi Department of Trade & Taxes clarifies the entitlement of input tax credit for services related to the transportation of goods to a foreign destination under the IGST Act, 2017. When goods are transported outside India, the place of supply is the destination of the goods, making the supply an inter-State supply subject to IGST. The recipient in India can claim input tax credit for the IGST paid, provided other conditions under sections 16 and 17 of the DGST Act are met. Suppliers must report such supplies using the State code '96-Foreign Country' in Form GSTR-1.