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of <h1>Rajasthan Clarifies Input Tax Credit for International Goods Transport Under IGST; Use '96-Foreign Country' in GSTR-1.</h1> The circular issued by the Rajasthan Commercial Taxes Department clarifies the entitlement of input tax credit for services involving the transportation of goods to a foreign destination under the Integrated Goods and Services Tax Act, 2017. When goods are transported outside India, the place of supply is the destination of the goods, making the transaction an inter-State supply subject to IGST. The recipient in India can claim input tax credit for the IGST charged, provided other conditions under sections 16 and 17 of the Rajasthan GST Act are met. For reporting, the supplier should use the '96-Foreign Country' code in Form GSTR-1.
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