Proviso u/s 12(8)(b) IGST Act

[Pankaj Rawat]

Sir

I have subscribed your books "GST Law & Analysis"

And in Page No. 671 of volume II , in above said section , which is being effective from 1/2/19 , By Notification 1/2019 IGST , dt.29/1/19, the provision of Amendment Act 32 of 2018, "where the transportation of Goods is to a place outside India, the place of supply shall be the place of destination of Goods " the GST shall NOT be Applicable.

But as per my point of view , if the place of supply outside India , the IGST shall be applicable , is'nt it...

Actually one of my client getting bill from FedEx courier company (both my client & FedEx in same state) for sending material out of India with IGST charged therein Bill. &when I ask him that he should Charge CGST/SGST on his bill, he quoted the above said Notification. But as per your Book it's exempted . So kindly it's humble Request how it's exempted .

AI Summary

Place of supply for cross border transport may trigger IGST when supplier and recipient are Indian located, creating reporting and ITC uncertainty.
Amendment to section 12(8) designates the place of supply for transportation as the destination when goods are sent outside India, creating tension when both supplier and recipient are located in India. This gives rise to uncertainty whether such services are exports or domestic supplies, the correct levy (IGST versus CGST/SGST), effects on input tax credit allocation, and appropriate GSTR 1 reporting using an "other territory" designation.