Place of supply for export-bound transportation services: foreign destination triggers IGST and permits recipient's ITC if conditions met. The place of supply for transportation services of goods destined outside India is the foreign destination; such supplies are treated as inter-State supplies and IGST is chargeable, and the recipient located in India may avail input tax credit of the IGST subject to conditions in sections 16 and 17 of the APGST Act.