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of <h1>Input Tax Credit Clarification for International Goods Transport Under IGST Act 2017; Conditions u/ss 16 & 17.</h1> The circular clarifies the entitlement of input tax credit for services related to the transportation of goods to destinations outside India under the Integrated Goods and Services Tax Act, 2017. When both the supplier and recipient are in India, the place of supply is the foreign destination, making it an inter-State supply subject to IGST. The recipient in India can claim input tax credit for the IGST, provided they meet conditions in sections 16 and 17 of the Manipur GST Act. For reporting in Form GSTR-1, the supplier should use the State code '96-Foreign Country'.
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