https://www.taxtmi.com/forum/issue?id=114768 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. en-us Sat, 16 Mar 2019 18:46:15 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114768 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. Discussion-Forum GST Sat, 16 Mar 2019 18:46:15 +0530 https://www.taxtmi.com/forum/issue?id=114768