Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017
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Place of supply determined as foreign destination - IGST applies and recipient may claim input tax credit subject to eligibility. Where transportation-of-goods services are supplied by parties in India but goods are destined outside India, the place of supply is the foreign destination; the supply is an inter State supply and IGST is chargeable. The Indian recipient may claim input tax credit of the IGST subject to the statutory eligibility, apportionment and blocked credit conditions. The supplier must report the place of supply in Form GSTR 1 using the foreign country code.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply determined as foreign destination - IGST applies and recipient may claim input tax credit subject to eligibility.
Where transportation-of-goods services are supplied by parties in India but goods are destined outside India, the place of supply is the foreign destination; the supply is an inter State supply and IGST is chargeable. The Indian recipient may claim input tax credit of the IGST subject to the statutory eligibility, apportionment and blocked credit conditions. The supplier must report the place of supply in Form GSTR 1 using the foreign country code.
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