TaxTMI 
TaxTMI 
As per proviso to section 12(8) of IGST the place of supply for Transportation/ courier for Exports of Goods will be location of Destination of goods.
The exporter is not getting input credit of IGST paid on freight.
Any solution to this.
IGST on Transportation/ Courier service for Exports of Goods
20 Jul 2020 
3 Replies 
10973 Views Asked by
IGST place of supply for transportation bars input tax credit on freight; temporary exemption applies to air and sea freight.
The place of supply for transportation and courier services for exports is the destination of goods, causing freight to be treated as exported supply and preventing exporters from claiming input tax credit on IGST paid on such freight; a temporary exemption for IGST on air and sea export freight was issued by notification as time bound relief. (AI Summary)
The place of supply for transportation and courier services for exports is the destination of goods, causing freight to be treated as exported supply and preventing exporters from claiming input tax credit on IGST paid on such freight; a temporary exemption for IGST on air and sea export freight was issued by notification as time bound relief. (AI Summary)