SUPPLIER LOCATION AND PLACE OF SUPPLY IN SAME STATE BUT RECIPIENT IN DIFFERENT STATE

[SOPL SOPL]

Dear Sir/ Madam

As per rule ' ITC NOT ALLOWED when the supplier’s State code and POS lies in the same State, but recipient’s State is different '

As per proviso to Sec 12 (8) of IGST Act, 2017 - POS for transportation service of goods including mail or Courier is destination of goods.

In my case Supplier in AP. Goods are taken out of India. So Place of supply of service is OT. Recipient is in aslo in AP.

Whether i can take input on above Supply?

Any judgement / clarification by department in this regard is helpful.

[Amit Agrawal]

ITC against IGST (so charged by the transporter) will be allowed to the recipient in given situation.

Which rule you are referring to, in your query? Or is gst portal denying you said ITC? Please clarify.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

[Vaishnavi Bubesh]

GST Portal is denying ITC if "POS and supplier state are same but recipient state is different POS and supplier state are same but recipient state is different.

But as per provisions of GST, there is no bar in availing ITC on transportation of goods outside India.

Please some one explain under which section/rule the portal is denying the ITC based on above POS restriction in GSTR-2B?

[Sudhakar Hegde]

Facing Same issue of denial of ITC from the portal in GSTR-2B. Any update on this?

AI Summary

Input Tax Credit on transportation for exported goods questioned as portal denies ITC despite IGST being chargeable. Query: supplier and place of supply are in the same State while recipient is in a different State; goods exported so POS is outside India; GST portal/GSTR-2B denies Input Tax Credit on transporter-charged IGST. Respondents contend ITC on IGST for transportation of exported goods is legally permissible and seek the specific rule or portal logic causing the denial.