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 for export transportation is destination abroad; IGST applies and recipient may claim input tax credit. Where goods are transported from India to a foreign destination and both supplier and recipient are in India, the place of supply is the foreign destination, the supply is an inter State supply attractable to IGST, the Indian recipient may claim input tax credit of the IGST subject to statutory input credit and apportionment conditions, and the supplier must report the place of supply in GSTR 1 using state code '96 Foreign Country'.
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 for export transportation is destination abroad; IGST applies and recipient may claim input tax credit.
Where goods are transported from India to a foreign destination and both supplier and recipient are in India, the place of supply is the foreign destination, the supply is an inter State supply attractable to IGST, the Indian recipient may claim input tax credit of the IGST subject to statutory input credit and apportionment conditions, and the supplier must report the place of supply in GSTR 1 using state code '96 Foreign Country'.
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