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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Input tax credit on foreign-destination transport services remains available subject to GST credit conditions and reporting rules. Where transportation of goods, including by mail or courier, is supplied by a person in India to a recipient in India and the goods are transported to a place outside India, the place of supply is the foreign destination of the goods under the proviso to section 12(8) of the IGST Act. Such supply is inter-State supply because the supplier is in India and the place of supply is outside India, and IGST is chargeable. The recipient may avail input tax credit subject to sections 16 and 17 conditions. In GSTR-1, the supplier should use 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.
Input tax credit on foreign-destination transport services remains available subject to GST credit conditions and reporting rules.
Where transportation of goods, including by mail or courier, is supplied by a person in India to a recipient in India and the goods are transported to a place outside India, the place of supply is the foreign destination of the goods under the proviso to section 12(8) of the IGST Act. Such supply is inter-State supply because the supplier is in India and the place of supply is outside India, and IGST is chargeable. The recipient may avail input tax credit subject to sections 16 and 17 conditions. In GSTR-1, the supplier should use State code '96- Foreign Country'.
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