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.
Clarification Sought on GST Input Tax Credit Denial for Interstate Recipients When Place of Supply is Abroad A discussion on a forum addresses a query about the Goods and Services Tax (GST) related to input tax credit (ITC) when the supplier's location and place of supply are in the same state, but the recipient is in a different state. The issue pertains to transportation services where the place of supply is outside India. One participant suggests ITC should be allowed, questioning the rule referenced. Another notes the GST portal denies ITC under these circumstances, seeking clarification on the legal basis. A third participant reports experiencing the same denial issue. (AI Summary)
TaxTMI 
TaxTMI 
