Place of supply rule: transportation to foreign destination is an inter State supply and IGST charged creditable to recipient. Where both supplier and recipient are in India but goods are transported to a place outside India, the place of supply for transportation services is the foreign destination under the proviso to sub section (8) of section 12 of the IGST Act; such supplies are inter State and subject to IGST, and the recipient in India may claim input tax credit of the IGST charged subject to the conditions and apportionment rules in sections 16 and 17 of the RGST Act. Suppliers must report the place of supply as '96 Foreign Country' in Form GSTR 1.