Place of supply rules: foreign destination fixes tax point, IGST applies and recipient may claim input tax credit subject to conditions. Where supplier and recipient are in India but goods are transported to a place outside India, the proviso to sub section (8) of section 12 of the IGST Act makes the foreign destination the place of supply; such services are treated as inter State supplies attracting IGST, and the Indian recipient may claim input tax credit of IGST subject to the conditions and restrictions on input credit and apportionment under the DGST provisions. Suppliers must report the place of supply as '96 Foreign Country' in Form GSTR 1.